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REGISTERED NUMBER: 08704328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

METABALL SOFTWARE LIMITED
METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Balance Sheet 1

Notes to the Financial Statements 2


METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,384 3,178

CURRENT ASSETS
Debtors 5 19,163 28,764
Cash at bank 664,100 640,594
683,263 669,358
CREDITORS
Amounts falling due within one year 6 22,212 58,391
NET CURRENT ASSETS 661,051 610,967
TOTAL ASSETS LESS CURRENT
LIABILITIES
663,435
614,145

PROVISIONS FOR LIABILITIES 7 600 800
NET ASSETS 662,835 613,345

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 662,834 613,344
662,835 613,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 May 2026 and were signed by:





A H Haskell - Director


The notes form part of these financial statements

Page 1
METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Metaball Software Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08704328

Registered office: Third Floor
15 West Street
Brighton
East Sussex
BN1 2RL

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents online sales of virtual gaming and in-game purchases net of EU VAT and is recognised at the point of purchase.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 2 continued...
METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2024
and 30 September 2025 7,383
DEPRECIATION
At 1 October 2024 4,205
Charge for year 794
At 30 September 2025 4,999
NET BOOK VALUE
At 30 September 2025 2,384
At 30 September 2024 3,178

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Directors' current accounts - 9,780
Tax 19,163 18,984
19,163 28,764

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 13,136 53,586
VAT 7,952 3,375
Directors' current accounts 1,124 1,430
22,212 58,391

Page 3 continued...
METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Loans from the director are provided interest free and repayable on demand.

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 600 800

Deferred
tax
£   
Balance at 1 October 2024 800
Accelerated Capital Allowance (200 )
Balance at 30 September 2025 600

Page 4