ACCOUNTS - Final Accounts

Registered number: 08059233

INDIE GAMES SERVICES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

INDIE GAMES SERVICES LIMITED

REGISTERED NUMBER: 08059233

BALANCE SHEET

AS AT 31 MAY 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	4	1,133		700
		1,133		700
Creditors: amounts falling due within one year	5	(47,583)		(44,541)
Net current liabilities			(46,450)		(43,841)
Total assets less current liabilities			(46,450)		(43,841)

Net liabilities			(46,450)		(43,841)

Capital and reserves
Called up share capital	105	105
Profit and loss account	(46,555)	(43,946)
	(46,450)	(43,841)

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INDIE GAMES SERVICES LIMITED

REGISTERED NUMBER: 08059233

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

................................................

Hugo Morin

Director

The notes on pages 3 to 4 form part of these financial statements.

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INDIE GAMES SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

Indie Games Services Limited is a private company limited by shares incorporated in England and Wales. The principal activity of the Company is the provision of software consultancy.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. The Company is dependant on the continuing support of the director, which he has pledged for the foreseeable future.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	1,133	700

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INDIE GAMES SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	46,815	43,815
Accruals and deferred income	768	726
	47,583	44,541

6.	Financial instruments
		2025	2024
		£	£

	Financial assets
	Financial assets measured at fair value through profit or loss	1,133	700

Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.

7.	Controlling party

The company is controlled by Michael Wiessmuller, by virtue of his shareholding.

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