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Registered number: 12024075 CHALLENGE GAMES CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
CHALLENGE GAMES CENTRE LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 4
CHALLENGE GAMES CENTRE LIMITED REGISTERED NUMBER: 12024075 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | - |  | 10,117
|  |  | - |  | 10,117
Current assets |  |  |  |  |
Debtors |  | - |  | 1,112 |
Cash at bank and in hand |  | - |  | 24,214 |
|  | - |  | 25,326 |
Creditors: amounts falling due within one year |  | (19,079) |  | (53,197) |
Net current liabilities |  |  | (19,079) |  | (27,871)
Total assets less current liabilities |  |  | (19,079) |  | (17,754)
Net liabilities |  |  | (19,079) |  | (17,754)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 552 |  | 552
Profit and loss account |  |  | (19,631) |  | (18,306)
|  |  | (19,079) |  | (17,754)
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. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
CHALLENGE GAMES CENTRE LIMITED REGISTERED NUMBER: 12024075 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Andrew William Stewart
Director
Date: 7 January 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
CHALLENGE GAMES CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Challenge Games Centre Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Ground Floor, 45 Pall Mall, London, SW1Y 5JG. The principal activity of the company during the year under review was that of provision of amusement centre services, specialising in E-sports, video-gaming, virtual reality and table-top games. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Financial Reporting Standard 105 applicable in the UK and the Republic of Ireland and the Companies Act 2006. As the company ceased trading during the year and does not intend to recommence trading, the accounts have been prepared on a break up basis. Assets and liabilities are stated at amounts expected to be realised or settled on cessation, with historical cost applied where appropriate. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises revenue recognised by the company in respect of amusement center services and gaming facilities supplied during the year. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
CHALLENGE GAMES CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Director | 1 | 1
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