Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08395628 Mr Michael Bithell Mr Alexander Sliwinski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08395628 2025-03-31 08395628 2026-03-31 08395628 2025-04-01 2026-03-31 08395628 frs-core:CurrentFinancialInstruments 2026-03-31 08395628 frs-core:ComputerEquipment 2026-03-31 08395628 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08395628 frs-core:ComputerEquipment 2025-03-31 08395628 frs-core:FurnitureFittings 2026-03-31 08395628 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08395628 frs-core:FurnitureFittings 2025-03-31 08395628 frs-core:ShareCapital 2026-03-31 08395628 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08395628 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08395628 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08395628 frs-bus:SmallEntities 2025-04-01 2026-03-31 08395628 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08395628 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08395628 frs-core:ListedExchangeTraded 2026-03-31 08395628 frs-core:ListedExchangeTraded 2025-03-31 08395628 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 08395628 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-03-31 08395628 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 08395628 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 08395628 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 08395628 frs-bus:Director1 2025-04-01 2026-03-31 08395628 frs-bus:Director2 2025-04-01 2026-03-31 08395628 frs-countries:EnglandWales 2025-04-01 2026-03-31 08395628 2024-03-31 08395628 2025-03-31 08395628 2024-04-01 2025-03-31 08395628 frs-core:CurrentFinancialInstruments 2025-03-31 08395628 frs-core:ShareCapital 2025-03-31 08395628 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08395628
Mike Bithell Games Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Mike Bithell Games Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Mike Bithell Games Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08395628

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,183 |  | 6,051
Investments | 5 |  | 138,873 |  | 154,454
|  |  | 143,056 |  | 160,505
CURRENT ASSETS
Debtors | 6 | 113,912 |  | 385,347 |
Cash at bank and in hand |  | 1,280,853 |  | 1,282,424 |
|  | 1,394,765 |  | 1,667,771 |
Creditors: Amounts Falling Due Within One Year | 7 | (172,613 ) |  | (39,498 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,222,152 |  | 1,628,273
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,365,208 |  | 1,788,778
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,046 ) |  | (2,112 )
NET ASSETS |  |  | 1,364,162 |  | 1,786,666
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,363,162 |  | 1,785,666
SHAREHOLDERS' FUNDS |  |  | 1,364,162 |  | 1,786,666

Page 1
Page 2
Mike Bithell Games Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Alexander Sliwinski Director
13 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mike Bithell Games Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Mike Bithell Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08395628 . The registered office is C/O Affect Group, Simpsons Fm, Pentlow, Suffolk, CO10 7JT.
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 relates to the production of video games. It represents the value of work done in the period, including estimates of amounts not invoiced and is stated after trade discounts, other taxes and net of VAT.
The value of work done in relation to long-term contracts and continuing services is determined by reference to the stage of completion of the relevant contract.
2.3. 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:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on cost

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
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.
The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.
A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.
3. Average Number of Employees
Average number of employees, including directors, during the year was 15 (2025: 15)
15 15
Page 3
Page 4
Mike Bithell Games Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 413 | 27,165 | 27,578
Disposals | - | (11,241 ) | (11,241 )
As at 31 March 2026 | 413 | 15,924 | 16,337
Depreciation
As at 1 April 2025 | 413 | 21,114 | 21,527
Provided during the period | - | 318 | 318
Disposals | - | (9,691 ) | (9,691 )
As at 31 March 2026 | 413 | 11,741 | 12,154
Net Book Value
As at 31 March 2026 | - | 4,183 | 4,183
As at 1 April 2025 | - | 6,051 | 6,051

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 436,970
Revaluations | (15,581 )
As at 31 March 2026 | 421,389
Provision
As at 1 April 2025 | 282,516
As at 31 March 2026 | 282,516
Net Book Value
As at 31 March 2026 | 138,873
As at 1 April 2025 | 154,454

Page 4
Page 5
Mike Bithell Games Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 689 |  | -
Prepayments and accrued income | 18,344 |  | 40,357
Corporation tax recoverable assets | 94,007 |  | 339,589
VAT | 872 |  | 5,401
| 113,912 |  | 385,347

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 661 |  | 29,836
Corporation tax | 166,461 |  | -
Other creditors | - |  | 3,488
Accruals and deferred income | 5,491 |  | 6,174
| 172,613 |  | 39,498

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5