Registration number: 16169103

Gamscore Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Gamscore Limited

(Registration number: 16169103)
Balance Sheet as at 28 February 2026

	Note	2026 £
Fixed assets
Intangible assets	4	8,723
Current assets
Debtors	5	5,980
Cash at bank and in hand		195,675
		201,655
Creditors: Amounts falling due within one year	6	(273,800)
Net current liabilities		(72,145)
Net liabilities		(63,422)
Capital and reserves
Called up share capital	8	726
Retained earnings		(64,148)
Shareholders' deficit		(63,422)

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 September 2026 and signed on its behalf by:
 

......................................... Mr J Apiafi Director

......................................... Mr P Adams Director

Gamscore Limited

Notes to the Unaudited Financial Statements for the Period from 7 January 2025 to 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Dorcan Business Village
Murdock Road, Dorcan
Swindon
Wiltshire
SN3 5HY

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. Since the year end, the company has completed the second round of funding to continue developing the app with an expectation to have a working product by June 2026.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for subscriptions to an app developed internally. The app developed will enable users to pass mandatory affordability checks in a secure and frictionless way. Turnover is shown net of sales, returns, rebates and discounts.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Purchased domain names are capitalised as intangible assets at cost where they are expected to generate future economic benefits. They are amortised over their useful economic life where finite, or a maximum period of 10 years if the lifespan cannot be measured reliably. Ongoing renewal costs are expensed as incurred.

Development costs relating to software are capitalised as an intangible asset when all of the recognition criteria in FRS 102 are met. These costs include directly attributable expenditure, such as contractor and staff costs. Expenditure on research activities is expensed as incurred.

Gamscore Limited

Notes to the Unaudited Financial Statements for the Period from 7 January 2025 to 28 February 2026

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website domain	10% straight line
App development	Nil - asset not available for use

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

Gamscore Limited

Notes to the Unaudited Financial Statements for the Period from 7 January 2025 to 28 February 2026

4	Intangible assets

	Website domain £	Total £
Cost or valuation
Additions acquired separately	8,947	8,947
At 28 February 2026	8,947	8,947
Amortisation
Amortisation charge	224	224
At 28 February 2026	224	224
Carrying amount
At 28 February 2026	8,723	8,723

5

Debtors

Current	2026 £
Prepayments	2,093
Other debtors	3,887
	5,980

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £
Due within one year
Loans and borrowings	7	6,100
Trade creditors		15,097
Other creditors		252,603
		273,800