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Registered number: 13685304
Gametheory Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
HMR Accountancy Ltd
Chartered Certified Accountants
Company Information
Director Samuel Butler
Company Number 13685304
Registered Office 24 Clifton House Club Row
London
E2 7HB
Accountants HMR Accountancy Ltd
Chartered Certified Accountants
85 Great Portland Street
First Floor
London
W1W 7LT
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Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Gametheory Consulting Ltd for the year ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gametheory Consulting Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Gametheory Consulting Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Gametheory Consulting Ltd and state those matters that we have agreed to state to the director of Gametheory Consulting Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gametheory Consulting Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Gametheory Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gametheory Consulting Ltd . You consider that Gametheory Consulting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gametheory Consulting Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Rima Aboukhachab
14th April 2026
HMR Accountancy Ltd
Chartered Certified Accountants
85 Great Portland Street
First Floor
London
W1W 7LT
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Balance Sheet
Registered number: 13685304
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,661 31,570
40,661 31,570
CURRENT ASSETS
Debtors 5 10,663 9,630
Cash at bank and in hand 315 1,282
10,978 10,912
Creditors: Amounts Falling Due Within One Year 6 (109,405 ) (99,035 )
NET CURRENT ASSETS (LIABILITIES) (98,427 ) (88,123 )
TOTAL ASSETS LESS CURRENT LIABILITIES (57,766 ) (56,553 )
Creditors: Amounts Falling Due After More Than One Year 7 - (6,214 )
NET LIABILITIES (57,766 ) (62,767 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (57,767 ) (62,768 )
SHAREHOLDERS' FUNDS (57,766) (62,767)
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For the year ending 31 October 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 14 April 2026 and were signed on its behalf by:
Samuel Butler
Director
14th April 2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Gametheory Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13685304 . The registered office is 24 Clifton House Club Row, London, E2 7HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20%
Fixtures & Fittings 20%
Computer Equipment 50%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 15,411 25,801 3,956 45,168
Additions 21,667 - - 21,667
As at 31 October 2025 37,078 25,801 3,956 66,835
...CONTINUED
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Depreciation
As at 1 November 2024 3,082 6,560 3,956 13,598
Provided during the period 7,416 5,160 - 12,576
As at 31 October 2025 10,498 11,720 3,956 26,174
Net Book Value
As at 31 October 2025 26,580 14,081 - 40,661
As at 1 November 2024 12,329 19,241 - 31,570
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,350 1,148
Other debtors 2,313 8,482
10,663 9,630
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 600 8,104
Other creditors 101,235 82,051
Taxation and social security 7,570 8,880
109,405 99,035
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Trade creditors - 340
Bank loans - 5,874
- 6,214
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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