Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2025 1 July 2025 false true 1 January 2026 30 June 2026 30 June 2026 15575406 Mr Michael Donoghue Mr Stuart Taylor Dubious Design Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15575406 2025-12-31 15575406 2026-06-30 15575406 2026-01-01 2026-06-30 15575406 frs-core:CurrentFinancialInstruments 2026-06-30 15575406 frs-core:ShareCapital 2026-06-30 15575406 frs-bus:PrivateLimitedCompanyLtd 2026-01-01 2026-06-30 15575406 frs-bus:FilletedAccounts 2026-01-01 2026-06-30 15575406 frs-bus:SmallEntities 2026-01-01 2026-06-30 15575406 frs-bus:AuditExempt-NoAccountantsReport 2026-01-01 2026-06-30 15575406 frs-bus:SmallCompaniesRegimeForAccounts 2026-01-01 2026-06-30 15575406 1 2026-01-01 2026-06-30 15575406 frs-bus:Director1 2026-01-01 2026-06-30 15575406 frs-bus:Director2 2026-01-01 2026-06-30 15575406 frs-countries:EnglandWales 2026-01-01 2026-06-30 15575406 2025-06-30 15575406 2025-12-31 15575406 2025-07-01 2025-12-31 15575406 frs-core:CurrentFinancialInstruments 2025-12-31 15575406 frs-core:ShareCapital 2025-12-31
Registered number: 15575406
Dubious Games Development Ltd
Unaudited Financial Statements
For the Period 1 January 2026 to 30 June 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15575406
30 June 2026 31 December 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 71,271 73,947
71,271 73,947
Creditors: Amounts Falling Due Within One Year 5 (71,270 ) (73,946 )
NET CURRENT ASSETS (LIABILITIES) 1 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1 1
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 6 1 1
SHAREHOLDERS' FUNDS 1 1
For the period ending 30 June 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 Michael Donoghue
Director
17/07/2026
The notes on pages 2 to 3 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dubious Games Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15575406 . The registered office is C/O Buzzacott Llp, 130 Wood Street, London, EC2V 6DL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.5. Video Games Expenditure Credits
Video Games Expenditure Credits are recognised as other operating income when there is reasonable assurance that the conditions for receipt have been satisfied and the amounts can be measured reliably. Amounts recognised reflect the net receivable from HMRC.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
4. Debtors
30 June 2026 31 December 2025
£ £
Due within one year
Corporation tax recoverable 71,271 73,947
5. Creditors: Amounts Falling Due Within One Year
30 June 2026 31 December 2025
£ £
Amounts owed to parent undertaking 71,270 73,946
6. Share Capital
30 June 2026 31 December 2025
£ £
Allotted, Called up and fully paid 1 1
7. Dividends
30 June 2026 31 December 2025
£ £
On equity shares:
Final dividend paid 71,271 73,947
8. Related Party Transactions
The company has taken advantage of the exemption under FRS 102 Section 33.1A and Schedule 1A of the Companies Act 2006 from disclosing related party transactions with wholly owned subsidiaries within the group.
9. Ultimate Controlling Party
The company's ultimate controlling party is Dubious Design Ltd by virtue of its ownership of 100% of the issued share capital in the company.
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