Registration number: 12696769

Tesseract Games Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 6

Tesseract Games Limited

Company Information

Director

Mr N P Rose

Registered office

Suite 1 Armcon Business Park London Road South Poynton Stockport, Cheshire England SK12 1LQ

Accountants

Bright Partnership Limited Suite1,Armcon Business Park London Road South Poynton Cheshire SK12 1LQ

Tesseract Games Limited

(Registration number: 12696769)
Statement of Financial Position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	11,600	15,405
Current assets
Stocks		34,746	29,421
Debtors	5	10,447	14,155
Cash at bank and in hand		69,227	110,365
		114,420	153,941
Creditors: Amounts falling due within one year	6	(22,802)	(31,017)
Net current assets		91,618	122,924
Net assets		103,218	138,329
Capital and reserves
Called up share capital	7	1	1
Retained earnings		103,217	138,328
Shareholders' funds		103,218	138,329

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 October 2026
 

......................................... Mr N P Rose Director

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
Suite 1 Armcon Business Park
London Road South
Poynton
Stockport, Cheshire
England
SK12 1LQ

These financial statements were authorised for issue by the director on 7 October 2026.

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.

These financial statements are presented in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. the stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings, tools and equipments	over 5 years

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible fixed assets

	Plant and machinery etc £	Total £
Cost or valuation
At 1 July 2025	21,546	21,546
At 30 June 2026	21,546	21,546
Depreciation
At 1 July 2025	6,141	6,141
Charge for the year	3,805	3,805
At 30 June 2026	9,946	9,946
Carrying amount
At 30 June 2026	11,600	11,600
At 30 June 2025	15,405	15,405

5

Debtors

Current	2026 £	2025 £
Other debtors	10,447	14,155
	10,447	14,155

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	16,435	28,571
Other creditors	6,367	2,446
	22,802	31,017

7	Share capital

Allotted, called up and fully paid shares

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

	2026		2025
	No.	£	No.	£
Ordinary A of £0.01 each	90	1	90	1
Ordinary B of £0.01 each	10	-	10	-
	100	1	100	1