Company No: 15007445 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	1,890,572		483,731
Tangible assets	4	8,754		10,942
Investments	5	0		20,967
		1,899,326		515,640
Current assets
Debtors	6	67,128		35,242
Cash at bank and in hand		202,209		277,310
		269,337		312,552
Creditors: amounts falling due within one year	7	( 449,403)		( 502,214)
Net current liabilities		(180,066)		(189,662)
Total assets less current liabilities		1,719,260		325,978
Creditors: amounts falling due after more than one year	8	( 2,403,773)		( 675,378)
Net liabilities		( 684,513)		( 349,400)
Capital and reserves
Called-up share capital	9	104		100
Share premium account		189,996		0
Profit and loss account		( 874,613 )		( 349,500 )
Total shareholders' deficit		( 684,513)		( 349,400)

For the financial year ending 31 July 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Blue Dot Games Limited (registered number: 15007445) were approved and authorised for issue by the Board of Directors on 24 September 2026. They were signed on its behalf by:

C Rickard Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blue Dot Games Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In 2026 the directors made the decision that the Company would cease trading and enter a voluntary liquidation. The trade has not yet ceased. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. In arriving at this decision, the directors have considered the company’s current financial position, its current level of activity and all other relevant information.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover represents revenue from the sale of PC games and related digital products, stated net of VAT and any discounts. Revenue is recognised when control of the game licence or digital content is transferred to the customer, which is typically at the point the customer is granted access to download or use the product.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. In this case amortisation of the asset began when the video game being developed was released and revenue started to be recognised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Computer equipment

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Other financial liabilities
During the year the company received funding under a recouperation agreement. Repayments under the recouperation agreement are based upon a percentage of the profits generated from the release of the video game under development. The liability recognised in the accounts is the present value of future cashflows, based on sales and profit forecasts made by the directors over the life cycle of the game. The effective interest rate has been calculated based on the same.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	17		7

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 August 2025	483,731		483,731
Additions	1,462,224		1,462,224
At 31 July 2026	1,945,955		1,945,955
Accumulated amortisation
At 01 August 2025	0		0
Charge for the financial year	55,383		55,383
At 31 July 2026	55,383		55,383
Net book value
At 31 July 2026	1,890,572		1,890,572
At 31 July 2025	483,731		483,731

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 August 2025	11,727		11,727
At 31 July 2026	11,727		11,727
Accumulated depreciation
At 01 August 2025	785		785
Charge for the financial year	2,188		2,188
At 31 July 2026	2,973		2,973
Net book value
At 31 July 2026	8,754		8,754
At 31 July 2025	10,942		10,942

5. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 August 2025	20,967
At 31 July 2026	20,967
Provisions for impairment
At 01 August 2025	0
Impairment	20,967
At 31 July 2026	20,967
Carrying value at 31 July 2026	0
Carrying value at 31 July 2025	20,967

6. Debtors

	2026		2025
	£		£
Trade debtors	255		0
Amounts owed by Group undertakings	2,843		2,843
Other debtors	64,030		32,399
	67,128		35,242

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	20,993		40,898
Other taxation and social security	11,456		18,266
Other creditors	416,954		443,050
	449,403		502,214

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	2,403,773		675,378

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
10,417 Ordinary shares of £ 0.01 each (2025: 100 shares of £ 1.00 each)	104		100

During the year a subdivision of shares was undertaken, followed by a new share allotment of 417 £0.01 shares

10. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2026		2025
	£		£
Owed from BDG GMBH - Subsidary	2,843		2,843