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Registered number: 14957015 ALIBI GAMES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ALIBI GAMES LIMITED REGISTERED NUMBER: 14957015 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 346,885 |  | 68,070
Tangible assets | 5 |  | 2,132 |  | 2,178
|  |  | 349,017 |  | 70,248
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 146,763 |  | 3,327 |
Bank and cash balances |  | 558,467 |  | 471,045 |
|  | 705,230 |  | 474,372 |
Creditors: amounts falling due within one year | 7 | (519,603) |  | (12,129) |
Net current assets |  |  | 185,627 |  | 462,243
Total assets less current liabilities |  |  | 534,644 |  | 532,491
Creditors: amounts falling due after more than one year | 8 |  | (764,526) |  | (382,263)
Net (liabilities)/assets |  |  | (229,882) |  | 150,228
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 32,813 |  | 32,813
Share premium account |  |  | 485,127 |  | 485,127
Profit and loss account |  |  | (747,822) |  | (367,712)
|  |  | (229,882) |  | 150,228
Page 1
ALIBI GAMES LIMITED REGISTERED NUMBER: 14957015 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr L Greenaway
Director
Date: 4 August 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Alibi Games Limited ("the Company") is a private company limited by shares, incorporated in England and Wales under the Companies Act. The registered number and address of the registered office are given in the company information. The functional and presentational currency of the Company is pounds sterling (£) and rounded to the nearest whole pound. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends upon an improvement in the company's trading position and continued financial support from its shareholders and directors. The financial statements do not include any adjustments that would result if such support is not continuing.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Platform revenue Revenue derived from digital distribution platforms is recognised in the accounting period in which the underlying game sales or user access occur, reflecting when the company has satisfied its performance obligation. Where sales reports or statements are received after the period end, revenue is accrued based on reliable information available for the relevant period. Revenue is recognised net of platform commissions and amounts collected on behalf of third parties. Licence and publishing income (right of access) Income received under licence and publishing agreements represents consideration for granting platform operators and end users a right of access to the company’s games over the contractual licence period. These arrangements require the company to make the games available, maintain platform compliance, and provide ongoing support throughout the licence term. Accordingly, licence income is recognised over the term of the licence agreement, reflecting the period during which access to the games is provided. Where licence fees are received in advance of performance, the consideration is deferred and recognised as revenue on a straight line basis over the licence period, unless another systematic basis more accurately reflects the pattern of access provided. Variable and performance based consideration Variable or performance based income, including bonus payments contingent on usage or performance metrics, is recognised only when the amount can be measured reliably and receipt is considered probable. Such income is not estimated in advance and is recognised in the period in which the company’s entitlement to the consideration is confirmed.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Intangible assets
The company capitalises expenditure that is directly attributable to the development of the intangible assets which are amortised on a straight-line basis over 1 to 2 years from the point the asset is available for use. The assets are valued at cost less accumulated amortisation and impairment. Where no intangible asset can be recognised, development expenditure is recognised as an expense in the period in which it is incurred. Development expenditure is capitalised only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the company intends to and has sufficient resources to complete development and to use or sell the asset. Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Amortisation is calculated using the straight - line method to allocate the cost of the assets over their estimated useful lives as follows: Development costs – 2 years
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 6
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 5).
Page 7
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2025 | 68,070
| Additions | 297,498
| At 31 December 2025 | 365,568
| Amortisation |
| Amortisation charge | 18,683
| At 31 December 2025 | 18,683
| Net book value |
| At 31 December 2025 | 346,885
| At 31 December 2024 | 68,070
Page 8
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 2,630
| Additions | 1,014
| At 31 December 2025 | 3,644
| Depreciation |
| At 1 January 2025 | 452
| Charge for the year | 1,060
| At 31 December 2025 | 1,512
| Net book value |
| At 31 December 2025 | 2,132
| At 31 December 2024 | 2,178
Page 9
ALIBI GAMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,935 | 2,946
| Prepayments and accrued income | 141,828 | 381
|  | 146,763 | 3,327
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,014 | 1,795
| Other taxation and social security | 9,730 | 7,734
| Other creditors | 907 | -
| Accruals and deferred income | 499,952 | 2,600
|  | 519,603 | 12,129
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 764,526 | 382,263
| Amounts owed to group undertakings falling due after more than one year will be fully repayable within three years and are unsecured and interest free.
9. | Pension commitments
The company contributes to a defined contribution scheme for the directors and employees. Contributions totalling £907 (2024: £Nil) were outstanding at the year end and this balance is included within other creditors.
10. | Controlling party
The directors have deemed there to be no controlling party.
Page 10