Tumbling Dice Limited
Unaudited Financial Statements
For the year ended 30 November 2025
Pages for Filing with Registrar
Company Registration No. 04969187 (England and Wales)
Tumbling Dice Limited
Company Information
Directors
M Denos
M O'Neill
Secretary
M Denos
Company number
04969187
Registered office
39 Delaval Terrace
Gosforth
Newcastle upon Tyne
NE3 4RT
Accountants
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Tumbling Dice Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Tumbling Dice Limited
Balance Sheet
As at 30 November 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,413
886
Current assets
Debtors
5
869
1,374
Cash at bank and in hand
80,106
114,785
80,975
116,159
Creditors: amounts falling due within one year
6
(4,785)
(20,591)
Net current assets
76,190
95,568
Net assets
77,603
96,454
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
77,503
96,354
Total equity
77,603
96,454

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 June 2026 and are signed on its behalf by:
M Denos
M O'Neill
Director
Director
Company Registration No. 04969187
Tumbling Dice Limited
Notes to the Financial Statements
For the year ended 30 November 2025
Page 2
1
Accounting policies
Company information

Tumbling Dice Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39 Delaval Terrace, Gosforth, Newcastle upon Tyne, NE3 4RT.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for research and development services provided in scientific, engineering and computer software, net of VAT and trade discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% reducing balance
Computer equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has financial instruments classified as basic and measured at amortised cost. The company has no financial instruments that are classified as 'other' or financial instruments measured at fair value.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Tumbling Dice Limited
Notes to the Financial Statements (Continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
Page 3

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
Tumbling Dice Limited
Notes to the Financial Statements (Continued)
For the year ended 30 November 2025
Page 4
3
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
24,881
18,700
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
7,981
Additions
966
At 30 November 2025
8,947
Depreciation and impairment
At 1 December 2024
7,095
Depreciation charged in the year
439
At 30 November 2025
7,534
Carrying amount
At 30 November 2025
1,413
At 30 November 2024
886
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
391
-
0
Prepayments and accrued income
478
1,374
869
1,374
Tumbling Dice Limited
Notes to the Financial Statements (Continued)
For the year ended 30 November 2025
Page 5
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
1,219
8,186
Other taxation and social security
-
0
6,233
Other creditors
3,566
6,172
4,785
20,591
7
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
8
Directors' transactions

Included in other creditors at the year end are amounts due to the directors, M Denos and M O'Neill of £513 (2024: £1,873) and £894 (2024: £2,064) respectively.

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