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DRAW & CODE GAMES STUDIO LIMITED

Registered Number
13592042
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

DRAW & CODE GAMES STUDIO LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | COOPER, Andrew Joseph
| KEEFE, John Alexander

Registered Address | 24 Hardman Street
| Liverpool
| L1 9AX

Registered Number | 13592042 (England and Wales)

DRAW & CODE GAMES STUDIO LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 521,188 |  |  |  | 270,927 |  |
|  | 521,188 |  |  |  | 270,927 |  |
Creditors amounts falling due within one year | 4 | (521,187) |  |  |  | (270,926) |  |
Net current assets (liabilities) |  |  |  | 1 |  |  |  | 1
Total assets less current liabilities |  |  |  | 1 |  |  |  | 1
Net assets |  |  |  | 1 |  |  |  | 1
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Shareholders' funds |  |  |  | 1 |  |  |  | 1

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:
COOPER, Andrew Joseph Director Registered Company No. 13592042

DRAW & CODE GAMES STUDIO LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1 |  | 1
| Other debtors | 521,187 |  | 270,926
| Total | 521,188 |  | 270,927

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 458,622 |  | 270,926
| Taxation and social security | 62,565 |  | -
| Total | 521,187 |  | 270,926

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Related party transactions
--- | ---
| The company has taken advantage of the exemption available in section 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking the group.

6. | Controlling party
--- | ---
| The company is a wholly owned subsidiary of Draw & Code Ltd., a company incorporated in England and Wales. The registered office of Draw & Code Ltd is 24 Hardman Street, Liverpool, L1 9AX. Draw & Code Ltd. is the company’s immediate and ultimate controlling party.