Pawley Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09228578

Pawley Services Ltd

Filleted Unaudited Financial Statements

30 September 2025

Pawley Services Ltd

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,043	1,390

Current assets

Stocks		8,614	–
Debtors	6	4,059	4,306
Cash at bank and in hand		62,615	80,697
		--------	--------
		75,288	85,003

Creditors: amounts falling due within one year	7	3,130	11,947
		--------	--------
Net current assets		72,158	73,056
		--------	--------
Total assets less current liabilities		73,201	74,446
		--------	--------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		73,101	74,346
		--------	--------
Shareholders funds		73,201	74,446
		--------	--------

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ended 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 of its financial statements 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 which comply with section 386 of the Act and the preparation of of financial statements which give a true and fair view of the state of affairs of the company as at the end of the year and of its profit or loss for the year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006, so far as they are applicable to the company.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and Financial Reporting Standard 102 Section 1A. The director's report and profit and loss account have been omitted, as allowed under these provisions.

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr G Pawley
Director

Company registration number: 09228578

Pawley Services Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private limited company incorporated in England. Its registered number is 09228578 . Its registered office and principal place of business is Parsoncote, Holt Street, Nonington, Dover, CT15 4HU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of accounting

The accounts have been prepared under the historical cost convention, and in accordance with Financial Reporting Standard 102 Section 1A and the Companies Act 2006. The following principal accounting policies have been applied:

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.

Turnover

Turnover represents income receivable during the year for fee income and royalties from the development of interactive video games.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided to write off the cost to residual value on a reducing balance basis over their expected useful lives at a rate of 25% per annum.

Stock and work in progress

Costs incurred in the development of a game, beyond initial conceptual stages, are capitalised into work in progress, and are included at the lower of cost and net realisable value. These costs are charged to the profit and loss account when they are attributed to fee income receivable from a game.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Taxation

The tax charge for the year comprises current and deferred tax.

Current tax

The current tax charge is based on taxable profit for the year, using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax

Deferred tax balances are recognised for all timing differences, at 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 October 2024 and 30 September 2025	4,388
	-------
Depreciation
At 1 October 2024	2,998
Charge for the year	347
	-------
At 30 September 2025	3,345
	-------
Carrying amount
At 30 September 2025	1,043
	-------
At 30 September 2024	1,390
	-------

6. Debtors

	2025	2024
	£	£
Other debtors	4,059	4,306
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	3,130	11,947
	-------	--------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----