REGISTERED NUMBER: 13278161 (England and Wales)

Rutland Simulated Game Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

CW Gilman

RW Phillips

REGISTERED OFFICE:

The Grange

Pickworth

Stamford

Lincolnshire

PE9 4DL

REGISTERED NUMBER:

13278161 (England and Wales)

ACCOUNTANTS:

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Income and Retained Earnings and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rutland Simulated Game Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rutland Simulated Game Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rutland Simulated Game Limited and state those matters that we have agreed to state to the Board of Directors of Rutland Simulated Game Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rutland Simulated Game Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rutland Simulated Game Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rutland Simulated Game Limited. You consider that Rutland Simulated Game Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rutland Simulated Game Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

4 August 2026

FIXED ASSETS

Tangible assets

4

15,308

5,096

CURRENT ASSETS

Debtors

5

-

979

Cash at bank

2,566

949

2,566

1,928

CREDITORS

Amounts falling due within one year

6

4,086

4,351

NET CURRENT LIABILITIES

(1,520

)

(2,423

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,788

2,673

PROVISIONS FOR LIABILITIES

7

453

241

NET ASSETS

13,335

2,432

CAPITAL AND RESERVES

Allotted. issued and fully

paid share capital

1,000

500

Share premium

9,500

-

Retained earnings

2,835

1,932

13,335

2,432

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

CW Gilman - Director

1.	STATUTORY INFORMATION

Rutland Simulated Game 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.

Going concern

The directors have considered the financial requirements of the company and consider that it will be able to operate within its agreed finance facilities for the next 12 months from the date of approval of these accounts.The directors have considered the cashflows for the 12 months from the date of approval of these accounts and offered their continuing support to the company.

The directors therefore consider it appropriate to prepare the accounts on the going concern basis.

Turnover

Turnover represents income from simulated and regular shoot bookings, stated net of discounts, rebates, value added tax and other sales taxes.

The company recognises revenue on the day that the shoot day is provided, so long as the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from services is recognised in the accounting periods in which the services are rendered.

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

-

25% on reducing balance and 10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.

EMPLOYEES

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

14,884

Additions

12,762

At 31 December 2025

27,646

DEPRECIATION

At 1 January 2025

9,788

Charge for year

2,550

At 31 December 2025

12,338

NET BOOK VALUE

At 31 December 2025

15,308

At 31 December 2024

5,096

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Tax

-

979

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Director's loan account

2,476

2,351

Accruals and deferred income

1,610

2,000

4,086

4,351

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

453

241

Deferred

tax

£

Balance at 1 January 2025

241

Provided during year

212

Balance at 31 December 2025

453

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

2025

2024

£

£

CW Gilman

Balance outstanding at start of year

2,351

1,985

Amounts advanced

9,531

7,900

Amounts repaid

(9,406

)

(7,534

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,476

2,351

RW Phillips

Balance outstanding at start of year

-

-

Amounts advanced

10,000

-

Amounts repaid

(10,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The directors' loan accounts are interest free and repayable on demand whether in debit or credit.

9.	RELATED PARTY DISCLOSURES

The company rents land from a partnership in which the director is a partner, during the year ending 31 December 2025 the company paid £2,100 of rent (period ending 31 December 2024 - £2,700).