Robot Squid Development Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 13292043

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	97,820		128,290
Cash at bank and in hand		2,488		1,074

		100,308		129,364
Creditors: Amounts Falling Due Within One Year	5	(3,208,479 )		(2,850,550 )

NET CURRENT ASSETS (LIABILITIES)			(3,108,171 )		(2,721,186 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,108,171 )		(2,721,186 )

NET LIABILITIES			(3,108,171 )		(2,721,186 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(3,108,172 )		(2,721,187 )

SHAREHOLDERS' FUNDS			(3,108,171)		(2,721,186)

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 directors acknowledge their 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.

On behalf of the board

Mr Christopher Dawson

Director

27th May 2026

The notes on page 2 form part of these financial statements.

1. General Information

Robot Squid Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13292043 . The registered office is Flat 16 Mowbray House, The Grange, London, N2 8LU.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate. The parent compnay, Robot Squid Limited, is willing to provide immediate financial support to Robot Squid Development Limited in case of its financial difficulties and, if necessary, invest additional funds essential to ensure that the Robot Squid Development Limited will continue as a going concern.

2.3. Research and Development

Video Games Tax Relief

Expenditure on video games research and development is written off in the year it is incurred.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	97,820	128,290

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	2,323,448	2,302,878
Other creditors	885,031	547,672

	3,208,479	2,850,550

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

At the period end 31 December 2025, included in creditors is a balance of £2,323,448 (2024: £2,302,878) owed to the parent company, Robot Squid Limited (Company Number: 11118572). The balance is unsecured and repayable on demand.

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