Absolutely Games Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12256483

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,937		6,756
Tangible Assets	5		3,564		11,584
Investments	6		1		1

			9,502		18,341
CURRENT ASSETS
Debtors	7	233,185		343,596
Cash at bank and in hand		208,702		61,799

		441,887		405,395
Creditors: Amounts Falling Due Within One Year	8	(121,925 )		(157,894 )

NET CURRENT ASSETS (LIABILITIES)			319,962		247,501

TOTAL ASSETS LESS CURRENT LIABILITIES			329,464		265,842

Creditors: Amounts Falling Due After More Than One Year	9		(6,591 )		(12,500 )

NET ASSETS			322,873		253,342

CAPITAL AND RESERVES
Called up share capital	10		3		3
Share premium account			429,998		429,998
Capital redemption reserve			(45,000 )		(45,000 )
Profit and Loss Account			(62,128 )		(131,659 )

SHAREHOLDERS' FUNDS			322,873		253,342

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Absolutely Games Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 James Brooksby

Director

23rd June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Absolutely Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12256483 . The registered office is Castle House, Castle Street, Guildford, GU1 3UW.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are trademarks. They are amortised to profit and loss account over the estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Fixtures & Fittings	33% Straight Line
Computer Equipment	50% Straight Line

2.5. Taxation

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

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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Absolutely Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 24)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	8,189

As at 30 September 2025	8,189

Amortisation
As at 1 October 2024	1,433
Provided during the period	819

As at 30 September 2025	2,252

Net Book Value
As at 30 September 2025	5,937

As at 1 October 2024	6,756

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	6,346	11,550	66,568	84,464
Additions	-	-	133	133

As at 30 September 2025	6,346	11,550	66,701	84,597

Depreciation
As at 1 October 2024	2,466	7,083	63,331	72,880
Provided during the period	1,269	3,618	3,266	8,153

As at 30 September 2025	3,735	10,701	66,597	81,033

Net Book Value
As at 30 September 2025	2,611	849	104	3,564

As at 1 October 2024	3,880	4,467	3,237	11,584

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Absolutely Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Investments

	Unlisted
	£
Cost
As at 1 October 2024	1

As at 30 September 2025	1

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	1

As at 1 October 2024	1

Investment in subsidiary company is held at cost less accumulated impairment losses.

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	34,161	184,974
Amounts owed by group undertakings	10,427	228
Other debtors	172,847	142,644

	217,435	327,846
Due after more than one year
Other debtors	15,750	15,750

	233,185	343,596

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,324	69,616
Bank loans and overdrafts	10,000	10,000
Other creditors	14,093	52,641
Taxation and social security	79,508	25,637

	121,925	157,894

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Absolutely Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,591	12,500

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

11. Related Party Transactions

During the period the company received revenue totalling £16,253 (2024: £831,909) from a wholly owned subsidiary for the use of IP rights and for the loan of staff during the period.

Included in Cost of Sales is £16,100 (2024: £855,381) paid to a wholly owned subsidiary for the delivery of video games development milestones.

As at the year end, and included in Other Debtors is £10,427 (2024: £228) owed from a wholly owned subsidiary. This loan is non-interest bearing and repayable on demand.

12. Controlling Party

The company has no controlling party. Each of the shareholders hold less than 50% of share capital.

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