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Registered number: 11862950
Netspeak Games Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Netspeak Games Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Netspeak Games Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11862950

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,687 |  | 12,053
Investments | 5 |  | 1 |  | 1
|  |  | 4,688 |  | 12,054
CURRENT ASSETS
Debtors | 6 | 192,302 |  | 293,140 |
Cash at bank and in hand |  | 685,809 |  | 1,617,405 |
|  | 878,111 |  | 1,910,545 |
Creditors: Amounts Falling Due Within One Year | 7 | (35,070 ) |  | (10,038 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 843,041 |  | 1,900,507
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 847,729 |  | 1,912,561
NET ASSETS |  |  | 847,729 |  | 1,912,561
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Share premium account |  |  | 12,095,604 |  | 12,095,604
Profit and Loss Account |  |  | (11,247,877 ) |  | (10,183,045 )
SHAREHOLDERS' FUNDS |  |  | 847,729 |  | 1,912,561

Page 1
Page 2
Netspeak Games Ltd
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.
The financial statements were approved by the board of directors on 5 May 2026 and were signed on its behalf by:

C Brighting Director
05/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Netspeak Games Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Netspeak Games Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11862950 . The registered office is 34 Prince Of Wales Road, Norwich, NR1 1LG.
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.
The company is a parent company but is exempt from the requirement to prepare consolidated financial statements by
virtue of the small groups exemption contained in section 399 of the Companies Act 2006. The group qualifies as small
and therefore, the company has not prepared consolidated financial statements.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. 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 | 33% Straight Line
Computer Equipment | 20% Straight Line

2.6. 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.
Page 3
Page 4
Netspeak Games Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Investments
Investments in subsidiary undertakings, associates and other investments are initially recognised at cost. Subsequently, they are measured at cost less any provision for impairment where there is evidence that the investment’s recoverable amount is lower than its carrying value.
Income from investments is recognised when the company’s right to receive payment has been established.
2.9. Video Games Expenditure Credit
The company recognises Video Games Expenditure Credit income in respect of qualifying development expenditure incurred on eligible video game productions. The gross amount of the credit is recognised within other operating income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 12)
9 12
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 3,115 | 41,072 | 44,187
Additions | 1,165 | 5,124 | 6,289
Disposals | (4,280 ) | (23,705 ) | (27,985 )
As at 31 March 2026 | - | 22,491 | 22,491
Depreciation
As at 1 April 2025 | 640 | 31,494 | 32,134
Provided during the period | 787 | 5,767 | 6,554
Disposals | (1,427 ) | (19,457 ) | (20,884 )
As at 31 March 2026 | - | 17,804 | 17,804
Net Book Value
As at 31 March 2026 | - | 4,687 | 4,687
As at 1 April 2025 | 2,475 | 9,578 | 12,053

Page 4
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Netspeak Games Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 1
As at 31 March 2026 | 1
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 1
As at 1 April 2025 | 1

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,919 |  | -
Prepayments and accrued income | 7,261 |  | 10,728
Other debtors | 408 |  | 23,181
Corporation tax recoverable | 163,714 |  | 250,647
VAT | - |  | 8,584
| 192,302 |  | 293,140

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,631 |  | 5,587
Other taxes and social security | 10,917 |  | -
VAT | 2,318 |  | -
Accruals and deferred income | 20,203 |  | 4,450
Amounts owed to subsidiaries | 1 |  | 1
| 35,070 |  | 10,038

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Netspeak Games Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Related Party Transactions
The company owns 100% of the issued share capital of Netspeak Games Development Ltd, registered number 12800835 and
registered office 34 Prince Of Wales Road, Norwich, England, NR1 1LG. The principal activity of the subsidiary is that of video game development.
The company has taken advantage of the exemption available to small entities under Section 1A of Financial Reporting
Standard 102 from disclosing transactions entered into between wholly-owned members of the group.
Accordingly, no related party transactions with the company’s wholly-owned subsidiary have been disclosed in these financial
statements.
Page 6