Company Registration No. 09516490 (England and Wales)
Raredrop Games Ltd
Unaudited accounts
for the year ended 31 March 2026
Raredrop Games Ltd
Unaudited accounts
Contents
Raredrop Games Ltd
Company Information
for the year ended 31 March 2026
Company Number
09516490 (England and Wales)
Registered Office
25-26 Berkeley Square
Bristol
Avon
BS8 1HP
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Raredrop Games Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
7,621
11,610
Cash at bank and in hand
14,991
76,141
Creditors: amounts falling due within one year
(2,970)
(19,625)
Net current assets
24,188
58,277
Total assets less current liabilities
31,809
69,887
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
30,261
69,787
Shareholders' funds
30,361
69,887
For the year ending 31 March 2026 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 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 21 April 2026 and were signed on its behalf by
Joshua Regan
Director
Company Registration No. 09516490
Raredrop Games Ltd
Notes to the Accounts
for the year ended 31 March 2026
Raredrop Games Ltd is a private company, limited by shares, registered in England and Wales, registration number 09516490. The registered office is 25-26 Berkeley Square, Bristol, Avon, BS8 1HP, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment.
The depreciation policy for Plant & machinery has changed to 20% straight line from 25% reducing balance. An adjustment to Depreciation has been charged in this year to bring the Accumulated depreciation into line with what it would have been had the current policy been charged on all assets since acquisition. This means that the depreciation for the year is £4,663 rather than the £258 which would have been charged under the previous policy.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
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.
Raredrop Games Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Accrued income and prepayments
373
838
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
943
19,489
7
Deferred taxation
2026
2025
Accelerated capital allowances
1,448
-
Charged to the profit and loss account
1,448
-
Provision at end of year
1,448
-
Raredrop Games Ltd
Notes to the Accounts
for the year ended 31 March 2026
Allotted, called up and fully paid:
10,000 Ordinary shares of £0.01 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
general loan outstanding
-
146
-
146
The balance represents an interest free loan that is repayable to the company upon demand.
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).