REGISTERED NUMBER: 12135477 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

GAME EXPORT UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

KB Jarman

REGISTERED OFFICE:

12 Russet Way

Melbourn

Royston

Hertfordshire

SG8 6HE

REGISTERED NUMBER:

12135477 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

2,703

3,604

CURRENT ASSETS

Stocks

30,000

15,000

Debtors

6

57,207

9,188

Cash and cash equivalents

3,970

9,139

91,177

33,327

CREDITORS

Amounts falling due within one year

7

(31,977

)

(6,931

)

NET CURRENT ASSETS

59,200

26,396

TOTAL ASSETS LESS CURRENT LIABILITIES

61,903

30,000

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

61,803

29,900

SHAREHOLDERS' FUNDS

61,903

30,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

KB Jarman - Director

1.	STATUTORY INFORMATION

Game Export UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the sale of video games, net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

8,542

DEPRECIATION

At 1 September 2024

4,938

Charge for year

901

At 31 August 2025

5,839

NET BOOK VALUE

At 31 August 2025

2,703

At 31 August 2024

3,604

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

57,207

9,188

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

30,637

5,636

Other creditors

1,340

1,295

31,977

6,931

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

KB Jarman

Balance outstanding at start of year

9,016

(23,898

)

Amounts advanced

129,037

129,067

Amounts repaid

(81,123

)

(96,153

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

56,930

9,016

As at the balance sheet date the director owed the company £56,930 (2024: £9,016). The amount bears no S455 tax, is repayable within 9 months of the year end and included within debtors due in less than one year. Interest has been charged at 4%, which totalled £1,293 for the period.