REGISTERED NUMBER: 05851785 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

Big Games Machine Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A J Ozimek

J D Kaye

REGISTERED OFFICE:

International House

64 Nile Street

London

N1 7SR

REGISTERED NUMBER:

05851785 (England and Wales)

ACCOUNTANTS:

Atkinsons

Chartered Accountants

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

FIXED ASSETS

Tangible assets

4

14,958

17,686

Investments

5

17,565

13,181

32,523

30,867

CURRENT ASSETS

Debtors

6

63,288

123,840

Cash at bank

92,693

214,511

155,981

338,351

CREDITORS

Amounts falling due within one year

7

93,388

194,084

NET CURRENT ASSETS

62,593

144,267

TOTAL ASSETS LESS CURRENT LIABILITIES

95,116

175,134

CREDITORS

Amounts falling due after more than one year

8

-

(3,532

)

PROVISIONS FOR LIABILITIES

(3,337

)

(3,360

)

NET ASSETS

91,779

168,242

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

89,779

166,242

SHAREHOLDERS' FUNDS

91,779

168,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

J A J Ozimek - Director

1.	STATUTORY INFORMATION

Big Games Machine Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

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.

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.

Pension costs and other post-retirement benefits

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 13 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2024

48,296

Additions

2,116

At 30 June 2025

50,412

DEPRECIATION

At 1 July 2024

30,610

Charge for year

4,844

At 30 June 2025

35,454

NET BOOK VALUE

At 30 June 2025

14,958

At 30 June 2024

17,686

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2024

13,181

Additions

4,384

At 30 June 2025

17,565

NET BOOK VALUE

At 30 June 2025

17,565

At 30 June 2024

13,181

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

63,288

123,840

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

4,584

6,052

Trade creditors

7,373

14,100

Taxation and social security

33,656

100,385

Other creditors

47,775

73,547

93,388

194,084

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

3,532

9.	OTHER FINANCIAL COMMITMENTS

The total of future minimum lease payments under non-cancellable operating leases are £3,910 (2024 - £5,389).

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.