2024-04-01 SC656233 2025-03-31 SC656233 2024-04-01 2025-03-31 SC656233 2024-03-31 SC656233 2023-04-01 2024-03-31 SC656233 uk-core:WithinOneYear 2024-03-31 SC656233 uk-core:WithinOneYear 2025-03-31 SC656233 uk-core:ShareCapital 2025-03-31 SC656233 uk-core:ShareCapital 2024-03-31 SC656233 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC656233 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC656233 uk-bus:Director1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure SC656233 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC656233 uk-bus:FRS102 2024-04-01 2025-03-31 SC656233 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 SC656233 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Lowtek Games Limited
Registered Number:SC656233
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
2
For the year ended 31 March 2025
Lowtek Games Limited
Contents Page
1
Statement of Financial Position
2
Notes to the Financial Statements
3
Registered Number :
SC656233
As at 31 March 2025
Lowtek Games Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
979
1,152
2
979
1,152
Current assets
Trade and other receivables
-
2,877
942
Cash and cash equivalents
1,923
4,800
942
Trade and other payables: amounts falling due within one year
(16,259)
(19,499)
3
(15,317)
(14,699)
Net current liabilities
Total assets less current liabilities
(13,720)
(14,165)
(13,720)
Net liabilities
(14,165)
Capital and reserves
Called up share capital
100
100
Retained earnings
(13,820)
(14,265)
(13,720)
(14,165)
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year
and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply
with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Alastair Low Director
These financial statements were approved and authorised for issue by the Board on 18 December 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2025
Lowtek Games Limited
Notes to the Financial Statements
Statutory Information
Lowtek Games Limited is a private limited company, limited by shares, domiciled in Scotland, registration number SC656233.
Registered address:
3/R 12 Cleghorn Street
Dundee
DD2 2NR
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 ''The
Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.
2. Property, plant and equipment
Plant and
Machinery
£
Cost or valuation
At 01 April 2024
1,685
At 31 March 2025
1,685
Provision for depreciation and impairment
At 01 April 2024
533
Charge for year
173
At 31 March 2025
706
At 31 March 2025
Net book value
979
At 31 March 2024
1,152
3. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Other creditors
19,499
16,259
4. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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