REGISTERED NUMBER: 05016371 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Inertiasoft Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G Denness

REGISTERED OFFICE:

Inertia Game Studios

3 Prospect Point

Cambridge Business Park

Ely

Cambridgeshire

CB7 4EX

REGISTERED NUMBER:

05016371 (England and Wales)

ACCOUNTANTS:

KPSK Accounts and Tax Limited

8 Manor Park

Church Road

Gt Barton

Bury St Edmunds

Suffolk

IP31 2QR

FIXED ASSETS

Tangible assets

4

315,144

314,584

CURRENT ASSETS

Debtors

5

585,839

588,342

Cash at bank

723,557

609,667

1,309,396

1,198,009

CREDITORS

Amounts falling due within one year

6

165,220

238,760

NET CURRENT ASSETS

1,144,176

959,249

TOTAL ASSETS LESS CURRENT LIABILITIES

1,459,320

1,273,833

PROVISIONS FOR LIABILITIES

7

78,786

78,646

NET ASSETS

1,380,534

1,195,187

CAPITAL AND RESERVES

Called up share capital

8

20

20

Retained earnings

9

1,380,514

1,195,167

SHAREHOLDERS' FUNDS

1,380,534

1,195,187

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2026 and were signed by:

G Denness - Director

1.	STATUTORY INFORMATION

Inertiasoft 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

310,800

8,636

10,409

329,845

Additions

-

-

5,427

5,427

At 31 December 2025

310,800

8,636

15,836

335,272

DEPRECIATION

At 1 January 2025

-

7,064

8,197

15,261

Charge for year

-

1,178

3,689

4,867

At 31 December 2025

-

8,242

11,886

20,128

NET BOOK VALUE

At 31 December 2025

310,800

394

3,950

315,144

At 31 December 2024

310,800

1,572

2,212

314,584

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Amounts owed by group undertakings

167,601

167,601

Other debtors

293

3,264

RBP loan

415,000

415,000

VAT

2,945

2,477

585,839

588,342

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Tax

130,494

201,455

Other creditors

394

-

Inertiasoft Holdings loan

33,614

36,732

Accrued expenses

718

573

165,220

238,760

7.	PROVISIONS FOR LIABILITIES

31/12/25

31/12/24

£

£

Deferred tax

78,786

78,646

Deferred

tax

£

Balance at 1 January 2025

78,646

Deferred tax

140

Balance at 31 December 2025

78,786

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

20

Ordinary

£1

20

20

9.

RESERVES

Retained

earnings

£

At 1 January 2025

1,195,167

Profit for the year

1,126,902

Dividends

(941,555

)

At 31 December 2025

1,380,514

10.	RELATED PARTY DISCLOSURES

Included in Debtors is £167,601 (2023: £167,601) owed to the company by BGG Entertainment Ltd a company that Mr G Denness is a shareholder in. This is an interest free loan.