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Registered number: 08072089
SFB Games Limited
Unaudited Financial Statements
For The Year Ended 31 May 2018
Affect Accountancy Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 08072089
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,664 4,621
4,664 4,621
CURRENT ASSETS
Debtors 5 93,833 24,298
Cash at bank and in hand 1,128,323 249,876
1,222,156 274,174
Creditors: Amounts Falling Due Within One Year 6 (110,170 ) (49,733 )
NET CURRENT ASSETS (LIABILITIES) 1,111,986 224,441
TOTAL ASSETS LESS CURRENT LIABILITIES 1,116,650 229,062
NET ASSETS 1,116,650 229,062
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 1,116,648 229,060
SHAREHOLDERS' FUNDS 1,116,650 229,062
Page 1
For the year ending 31 May 2018 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tom Vian
26 February 2019

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
1.4. Taxation
The company will be claiming a Video Games Tax Relief enhanced deduction which will reduce the overall tax payable. As the quantum of of this enhanced deduction is not currently known, an estimated tax figure has been included in the accounts.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2018 2017
Office and administration 2 2
2 2
Page 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2017 617 14,596 15,213
Additions 419 4,492 4,911
As at 31 May 2018 1,036 19,088 20,124
Depreciation
As at 1 June 2017 286 10,306 10,592
Provided during the period 474 4,394 4,868
As at 31 May 2018 760 14,700 15,460
Net Book Value
As at 31 May 2018 276 4,388 4,664
As at 1 June 2017 331 4,290 4,621
5. Debtors
2018 2017
£ £
Due within one year
VAT 8,703 24,298
Directors' loan accounts 85,130 -
93,833 24,298
6. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Corporation tax 88,523 45,287
Accruals and deferred income 2,600 3,200
Directors' loan accounts 19,047 1,246
110,170 49,733
7. Share Capital
2018 2017
Allotted, Called up and fully paid 2 2
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2017 Amounts advanced Amounts repaid Amounts written off As at 31 May 2018
£ £ £ £ £
Mr Tom Vian (623 ) 151,163 65,411 - 85,130
The above loan is unsecured, interest free and repayable on demand.
9. General Information
SFB Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08072089. The registered office is Unit 119, The Light Bulb, 1 Filament Walk, Wandsworth, London, SW18 4GQ.
Page 5