REGISTERED NUMBER: 10514236 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Otaku Development Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D P Leivers

REGISTERED OFFICE:

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

REGISTERED NUMBER:

10514236 (England and Wales)

ACCOUNTANTS:

Dolman's Chartered Accountants

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

128,277

132,855

128,277

132,855

CURRENT ASSETS

Debtors

6

15,506

12,483

Cash at bank

153,151

119,376

168,657

131,859

CREDITORS

Amounts falling due within one year

7

22,066

34,337

NET CURRENT ASSETS

146,591

97,522

TOTAL ASSETS LESS CURRENT LIABILITIES

274,868

230,377

PROVISIONS FOR LIABILITIES

1,522

301

NET ASSETS

273,346

230,076

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

273,342

230,072

SHAREHOLDERS' FUNDS

273,346

230,076

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

D P Leivers - Director

1.	STATUTORY INFORMATION

Otaku Development 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

50% on cost and 25% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

17,957

DEPRECIATION

At 1 January 2025

and 31 December 2025

17,957

NET BOOK VALUE

At 31 December 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

132,855

Additions

268,265

Disposals

(285,141

)

Share of profit/(loss)

6,210

Revaluations

6,088

At 31 December 2025

128,277

NET BOOK VALUE

At 31 December 2025

128,277

At 31 December 2024

132,855

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 25

6,922

Cost

121,355

128,277

If the listed investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

121,355

130,992

The listed investments were valued on an open market basis on 31 December 2025 by InvestEngine (UK) Limited. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,773

11,677

Other debtors

2,733

806

15,506

12,483

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,257

3,515

Taxation and social security

17,149

28,640

Other creditors

1,660

2,182

22,066

34,337

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

D P Leivers

Balance outstanding at start of year

(253

)

16,385

Amounts advanced

2,363

-

Amounts repaid

(1,137

)

(16,638

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

973

(253

)

The above loan is unsecured and repayable on demand. Interest was charged on the loan at HMRC's official rate.