Kalypso Media UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06306411 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Kalypso Media UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Johnson

REGISTERED OFFICE:

4 Milbanke Court

Milbanke Way

Bracknell

Berkshire

RG12 1RP

REGISTERED NUMBER:

06306411 (England and Wales)

SENIOR STATUTORY AUDITOR:

ANILKUMAR TAILOR

AUDITORS:

Celerica Ltd (Statutory Auditors)

First Floor

The Old Chapel

9 Kempson Road

Leicester

LE2 8AN

FIXED ASSETS

Tangible assets

5

1,185

1,045

CURRENT ASSETS

Stocks

45,684

60,260

Debtors

6

199,309

282,252

Cash at bank and in hand

3,263,637

2,771,827

3,508,630

3,114,339

CREDITORS

Amounts falling due within one year

7

2,709,095

2,294,708

NET CURRENT ASSETS

799,535

819,631

TOTAL ASSETS LESS CURRENT
LIABILITIES

800,720

820,676

PROVISIONS FOR LIABILITIES

296

261

NET ASSETS

800,424

820,415

CAPITAL AND RESERVES

Called up share capital

8

500

Retained earnings

799,924

819,915

SHAREHOLDERS' FUNDS

800,424

820,415

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 14 September 2026 and were signed by:

A Johnson - Director

1.	STATUTORY INFORMATION

Kalypso Media UK 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The nature of the company's operations and principal activities are that of the retail of interactive media, primarily computer games.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound (£).

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

Turnover

Turnover represents the total invoice value, excluding value added tax of sales made during the year.

Revenue derived from sales of stock are recognised as achieved when the goods have been despatched to the customer.

Revenue derived from sales of digital media is considered to be met when the game licence 'key' code has been issued to the customer or the bundle of game licence 'key' codes have been issued to the distributor.

Tangible fixed assets

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

Office furniture

-

25% on cost

Computer and office equipment

-

33% on cost

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pensions

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 5 (2024 - 5 ) .

4.	AUDITORS' REMUNERATION

31.12.25

31.12.24

£

Fees payable to the company's auditors for the audit of the company's
financial statements

5,000

5.	TANGIBLE FIXED ASSETS

Computer

and

Office

office

furniture

equipment

Totals

£

COST

At 1 January 2025

4,065

1,757

5,822

Additions

-

915

At 31 December 2025

4,065

2,672

6,737

DEPRECIATION

At 1 January 2025

4,065

712

4,777

Charge for year

-

775

At 31 December 2025

4,065

1,487

5,552

NET BOOK VALUE

At 31 December 2025

-

1,185

At 31 December 2024

-

1,045

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

98,573

280,026

Amounts owed by group undertakings

81,959

-

Other debtors

18,777

2,048

Prepayments

-

178

199,309

282,252

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

28,821

28,475

Amounts owed to group undertakings

2,658,881

2,210,450

Tax

-

12,030

Social security and other taxes

8,853

22,425

Other creditors

4,000

8,522

Accrued expenses

8,540

12,806

2,709,095

2,294,708

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

500

Ordinary

£1

500

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

ANILKUMAR TAILOR (Senior Statutory Auditor)

for and on behalf of Celerica Ltd (Statutory Auditors)

10.	FINANCIAL COMMITMENTS

Total minimum lease payments under operating leases are £17,835 (2024 - £45,438).

11.	RELATED PARTY TRANSACTIONS

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12.	PARENT UNDERTAKING

Consolidated financial statements are prepared by the company's parent undertaking, Kalypso Media Group GmbH, Wilhelm-Leuschner-Straße 11-13, Worms, Germany, 67547.