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Registered Number: 13548422
England and Wales
ROCKWATER GAMES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Rockwater Games Ltd Contents Page For the year ended 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Rockwater Games Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 717,513 |  | 167,074
Cash at bank and in hand |  | 149,274 |  | 413,458
|  | 866,787 |  | 580,532
Creditors: amount falling due within one year | 4 | (424,023) |  | (142,200)
Net current assets |  | 442,764 |  | 438,332
Total assets less current liabilities |  | 442,764 |  | 438,332
Net assets |  | 442,764 |  | 438,332
Capital and reserves |  |  |
Called up share capital | 5 | 1 |  | 1
Profit and loss account |  | 442,763 |  | 438,331
Shareholders' funds |  | 442,764 |  | 438,332
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 09 March 2026 and were signed by:
------------------------------- A Wall Director
1

Rockwater Games Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Rockwater Games Ltd is a private company, limited by shares, registered in England and Wales, registration number 13548422, registration address 5 Myrtle Street, Liverpool, Merseyside, L7 7DN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 422,271 |  | 138,521
Other Debtors | 5,001 |  | 5,001
Corporation Tax | 288,937 |  | 23,087
VAT | 1,304 |  | 465
| 717,513 |  | 167,074
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 422,271 |  | 138,521
Accrued Expenses | 1,100 |  | 3,246
Other Creditors | 652 |  | 433
| 424,023 |  | 142,200
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
6. | Charges and Security On 26 July 2023, the company created a fixed and floating charge in favour of The Royal Bank of Scotland plc. The charge was registered at Companies House on 28 July 2023 under charge code 1354 8422 0001. The instrument includes: A fixed charge over specified assets of the company; A floating charge over the undertaking and all property of the company, both present and future; A negative pledge, restricting the company from creating further security without consent from the charge holder. The charge was granted to secure banking facilities made available to the company. No breaches or enforcement actions were noted during the financial year.
2