1 January 2025 false No description of principal activity Taxfiler 2024.6 14637896 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14637896 2024-12-31 14637896 2025-01-01 2025-12-31 14637896 business:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14637896 business:AbridgedAccounts 2025-01-01 2025-12-31 14637896 2025-12-31 14637896 business:Director1 2025-01-01 2025-12-31 14637896 business:RegisteredOffice 2025-01-01 2025-12-31 14637896 2024-12-31 14637896 core:WithinOneYear 2025-12-31 14637896 core:WithinOneYear 2024-12-31 14637896 core:AfterOneYear 2025-12-31 14637896 core:AfterOneYear 2024-12-31 14637896 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 14637896 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 14637896 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 14637896 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 14637896 core:PreviouslyStatedAmount 2025-12-31 14637896 core:PreviouslyStatedAmount 2024-12-31 14637896 business:SmallEntities 2025-01-01 2025-12-31 14637896 countries:EnglandWales 2025-01-01 2025-12-31 14637896 core:ComputerEquipment 2025-01-01 2025-12-31 14637896 core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 14637896 core:AcceleratedTaxDepreciationDeferredTax 2024-12-31 14637896 core:TaxLossesCarry-forwardsDeferredTax 2025-12-31 14637896 core:TaxLossesCarry-forwardsDeferredTax 2024-12-31 14637896 core:OtherDeferredTax 2025-12-31 14637896 core:OtherDeferredTax 2024-12-31 14637896 2023-12-31 14637896 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14637896 (England and Wales)
Astrid Entertainment UK Ltd Unaudited accounts for the year ended 31 December 2025
Astrid Entertainment UK Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Astrid Entertainment UK Ltd Company Information for the year ended 31 December 2025
Director
Sharon Tal Yguado
Company Number
14637896 (England and Wales)
Registered Office
12 NEW FETTER LANE LONDON EC4A 1JP UNITED KINGDOM
Accountants
Sky Life Accountancy Limited Unit 32 Western Industrial Estate Caerphilly Caerphilly CF83 1BE
- 3 -
Astrid Entertainment UK Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Called up share capital not paid
1
1
Fixed assets
Tangible assets
5
6,914
16,039
Current assets
Debtors
564,597
384,222
Cash at bank and in hand
16,732
110,235
581,329
494,457
Creditors: amounts falling due within one year
128,674
288,517
Net current assets
710,003
782,974
Total assets less current liabilities
716,918
799,014
Creditors: amounts falling due after more than one year
(2,357,563)
(2,048,705)
Net liabilities
(1,640,645)
(1,249,691)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(1,640,646)
(1,249,692)
Shareholders' funds
(1,640,645)
(1,249,691)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 May 2026 and were signed on its behalf by
Sharon Tal Yguado Director Company Registration No. 14637896
- 4 -
Astrid Entertainment UK Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Astrid Entertainment UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 14637896. The registered office is 12 NEW FETTER LANE, LONDON, EC4A 1JP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight Line (3 Years)
Deferred taxation
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 accounts. 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.
Research and development
Expenditure on research is written off in the year in which it is incurred. Expenditure on development is capitalised in the year in which it is incurred as an intangible asset.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Intangible fixed assets fully written off in year to align with the revised company policy; that is, video game development costs relating to employees and contracted work will no longer be recorded as intangible fixed assets from 1st January 2024.
- 5 -
Astrid Entertainment UK Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
27,959
Additions
234
At 31 December 2025
28,193
Depreciation
At 1 January 2025
11,920
Charge for the year
9,359
At 31 December 2025
21,279
Net book value
At 31 December 2025
6,914
At 31 December 2024
16,039
6
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
(372,563)
-
Tax losses carried forward
(175,463)
(372,563)
Other deferred taxation
1,729
-
(546,297)
(372,563)
2025
2024
£
£
Provision at start of year
(372,563)
(163,593)
Credited to the profit and loss account
(173,734)
(208,970)
Provision at end of year
(546,297)
(372,563)
7
Transactions with related parties
Transactions with related parties include intercompany loans from Astrid Entertainment Inc (£2,357,563). This comprises £2,100,638 of general balance transfers and £256,925 of recharges.
8
Controlling party
Astrid Entertainment Inc
9
Average number of employees
During the year the average number of employees was 6 (2024: 7).
- 6 -