BERSERK GAMES LTD


Directors	ABISOGUN, Tolu Naomi Kehinde
	ROBINSON, Nicola Dansua


Registered Address	109 St. Andrew's Road
	London
	E17 6BA


Registered Number	12948709 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		442
			-		442
Current assets
Stocks	4	8,643		7,751
Debtors		213		1,838
Cash at bank and on hand		12,026		18,211
		20,882		27,800
Creditors amounts falling due within one year	5	(19,120)		(17,309)
Net current assets (liabilities)			1,762		10,491
Total assets less current liabilities			1,762		10,933
Net assets			1,762		10,933
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,662		10,833
Shareholders' funds			1,762		10,933

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2026, and are signed on its behalf by:

ABISOGUN, Tolu Naomi Kehinde
Director

ROBINSON, Nicola Dansua
Director

Registered Company No. 12948709

BERSERK GAMES LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The company continues to adopt the going concern basis in preparing its financial statements.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 November 24	3,739	3,739
At 31 October 25	3,739	3,739
Depreciation and impairment
At 01 November 24	3,297	3,297
Charge for year	442	442
At 31 October 25	3,739	3,739
Net book value
At 31 October 25	-	-
At 31 October 24	442	442

4.	Stocks
	Stock is valued at the lower of cost and net realisable value. The year-end figure has been provided by management based on a manual estimate of units held. A formal stock control system is not maintained, and the valuation has not been independently verified.

	2025	2024
	£	£
Finished goods	8,643	7,751
Total	8,643	7,751

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	35	-
Bank borrowings and overdrafts	8	8
Taxation and social security	2,175	11,559
Other creditors	16,481	5,321
Accrued liabilities and deferred income	421	421
Total	19,120	17,309


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Related party transactions
	During the year, the company received funds from a company under common control. A director of the company is also a director and shareholder of the lending company. The balance as at the year-end was £11,029 (2024 - £4,685). The loan is interest-free and repayable on demand.