ND Games Advisor II (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13612911

ND GAMES ADVISOR II (UK) LIMITED

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

1,000

CURRENT ASSETS

Debtors

5

70

CREDITORS

Amounts falling due within one year

6

(44,503

)

(33,178

)

NET CURRENT LIABILITIES

(44,433

)

(33,108

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(43,433

)

(32,108

)

CAPITAL AND RESERVES

Share capital

7

1

Retained earnings

(43,434

)

(32,109

)

SHAREHOLDERS' FUNDS

(43,433

)

(32,108

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

V Ivanov - Director

1.	GENERAL INFORMATION

The company is a private company (limited by shares), which is incorporated and domiciled in England and Wales. The address of the registered office is 55 Ludgate Hill, England, EC4M 7JW.

The principal activity of the company is that of a designated member.

2.	ACCOUNTING POLICIES

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

Going concern

The parent company, ND Games Management LP, has provided a letter of support for a twelve month period from the approval of these financial statements.

Having regard to the above, and having paid due regard to the company's projected results during the twelve months from the date the financial statements are approved and the anticipated cash flows, availability of bank facilities and mitigating actions that can be taken during the period, the director is of the opinion that it is appropriate to prepare the financial statements on a going concern basis.

The financial statements do not include any adjustments that would result from a withdrawal of the support provided by the company's parent.

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

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.

Investments

Investments in associates are measured at cost less accumulated impairment.

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Short-term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENTS

Investments

in

associates

£

Cost

At 1 December 2024

and 30 November 2025

1,000

Net book value

At 30 November 2025

1,000

At 30 November 2024

1,000

5.

DEBTORS

2025

2024

£

Prepayments

70

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

33,973

22,888

Accruals

10,530

10,290

44,503

33,178

7.	SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

1

8.	AUDITOR'S INFORMATION

As the income statement has been omitted from the filing copy of the financial statement, the following information in relation to the audit report on the statutory financial statement is provided in accordance with s44(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Auditor: Jemima King

Statutory Auditor: Richardsons

9.	RELATED PARTY TRANSACTIONS

At the year end, an amount totalling £2,184 (2024: £2,270) was payable to the parent company. This balance is included in creditors, amounts owed to group undertakings.

At the year end, an amount totalling £31,789 (2024: £20,618) was payable to a group company. The balance is included in creditors, amounts owed to group undertakings.

10.	CONTROLLING PARTY

The immediate parent company is ND Games Management LP, which is incoporated and domiciled in the United States. The address of the registered office is 641 Fifth Avenue, Suite 30-E, New York, 10022, USA.