Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Rob Madden 19/04/2022 Stuart Martin 10/12/2021 Sean Tracey 19/04/2022 11 March 2026 The principal activity of the company is that of video game software development. SC717364 2025-12-31 SC717364 bus:Director1 2025-12-31 SC717364 bus:Director2 2025-12-31 SC717364 bus:Director3 2025-12-31 SC717364 core:CurrentFinancialInstruments 2025-12-31 SC717364 core:CurrentFinancialInstruments 2024-12-31 SC717364 2024-12-31 SC717364 core:ShareCapital 2025-12-31 SC717364 core:ShareCapital 2024-12-31 SC717364 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC717364 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC717364 bus:OrdinaryShareClass1 2025-12-31 SC717364 2025-01-01 2025-12-31 SC717364 bus:FilletedAccounts 2025-01-01 2025-12-31 SC717364 bus:SmallEntities 2025-01-01 2025-12-31 SC717364 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC717364 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC717364 bus:Director1 2025-01-01 2025-12-31 SC717364 bus:Director2 2025-01-01 2025-12-31 SC717364 bus:Director3 2025-01-01 2025-12-31 SC717364 2024-01-01 2024-12-31 SC717364 core:CurrentFinancialInstruments 2025-01-01 2025-12-31 SC717364 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC717364 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC717364 (Scotland)

# HYPER LUMINAL DEVELOPMENTS LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

HYPER LUMINAL DEVELOPMENTS LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

HYPER LUMINAL DEVELOPMENTS LTD

## BALANCE SHEET

AS AT 31 DECEMBER 2025
HYPER LUMINAL DEVELOPMENTS LTD

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 1,228,515 |  | 863,884
Cash at bank and in hand |  | 280 |  | 49,363
|  | 1,228,795 |  | 913,247
Creditors: amounts falling due within one year | 4 | ( 91,705) |  | ( 49,291)
Net current assets |  | 1,137,090 |  | 863,956
Total assets less current liabilities |  | 1,137,090 |  | 863,956
Net assets |  | 1,137,090 |  | 863,956
Capital and reserves |  |  |  |
Called-up share capital | 5 | 100 |  | 100
Profit and loss account |  | 1,136,990 |  | 863,856
Total shareholder's funds |  | 1,137,090 |  | 863,956

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hyper Luminal Developments Ltd (registered number: SC717364) were approved and authorised for issue by the Board of Directors on 11 March 2026. They were signed on its behalf by:

Stuart Martin Director |

HYPER LUMINAL DEVELOPMENTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
HYPER LUMINAL DEVELOPMENTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Hyper Luminal Developments Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Suite 7, The Vision Building, 20 Greenmarket, Dundee, DD1 4QB, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Revenue from contracts for the provision of professional services is recognised by reference o the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
Corporation tax | 1,228,426 |  | 863,884
Other debtors | 89 |  | 0
| 1,228,515 |  | 863,884

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 14,118
Amounts owed to Group undertakings | 43,903 |  | 9,866
Other taxation and social security | 0 |  | 714
Other creditors | 47,802 |  | 24,593
| 91,705 |  | 49,291

Amounts owed to Group undertakings are repayable on demand, unsecured and do not bear interest.

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100