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2026-03-31-accounts

REGISTERED CHARITY NUMBER: 1208798

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

GAMES 4 GOOD

Marsh Solutions Limited 82 Berechurch Hall Road Colchester Essex CO2 8RF

GAMES 4 GOOD

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2026

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 11
Detailed Statement of Financial Activities 12

GAMES 4 GOOD

for the year ended 31 March 2026

REPORT OF THE TRUSTEES

The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity is set out in the charity’s Constitution and is as follows:

the relief of need and suffering among victims of natural and other kinds of disaster and those suffering from poverty and sickness in the form of grants for bodies, organisations and registered charities who are working to address the needs of individuals characterised by the above, including grants to cover the cost of medical aid and essential items such as food, clothing, education, training and other such support necessary to enable individuals to become self-sufficient and alleviate their poverty and hardship.

Public benefit

In planning the activities the Trustees have had regard to the guidance on public benefit issued by the Charity Commission.

ACHIEVEMENTS AND PERFORMANCE

Charity partnerships and projects:

We follow a rigorous process when onboarding charities to become partners with Games 4 Good. The first step involves a meeting between the prospective charity and our liaison trustee. This meeting outlines what it means to be a Games 4 Good charity partner, discusses the charity's experience supporting vulnerable communities, and sets expectations regarding commitments such as meeting frequency and reporting requirements.

Following this, the charity receives an application form to provide key details including its registration status, charitable objectives, geographic area of operation, contact information, and date of establishment. Using this information-along with additional research-our trustees compile a Feasibility Study. This study forms the basis for internal discussions about whether the charity is suitable for onboarding.

If approved, the charity enters Stage 2, where they can propose specific projects for consideration. At this stage, regular monthly meetings with charity liaisons begin, and project applications and impact assessments are reviewed and discussed in detail to determine their viability.

Successful projects are then listed on the Games 4 Good website for potential funding. Final decisions regarding charity and project onboarding rest with the trustees. These decisions are influenced by factors such as Games 4 Good's administrative capacity, the number of current partners and projects, and the anticipated availability of funding from publisher collaborations and other income sources.

This year, we have onboarded the following charities as partners:

This year, we have onboarded the following projects as eligible for funding through Games 4 Good's publisher partnerships:

Page 1

GAMES 4 GOOD

REPORT OF THE TRUSTEES

for the year ended 31 March 2026

ACHIEVEMENTS AND PERFORMANCE

Publisher partnerships and donations:

Publisher partnerships and match funding agreements play a vital role in enabling the projects of our charity partners. By becoming a publisher partner, companies commit to donating an amount equivalent to 1% of the funds raised during their board game's crowdfunding campaign. We provide all the necessary legal documentation, including match funding and licensing agreements.

We emphasise to our partners that this collaboration is mutually beneficial; supporting some of the world's most vulnerable communities while also enhancing brand visibility and encouraging community engagement. Through Games 4 Good, partners gain full transparency into where their contributions go. They see the impact firsthand through videos, photos, reports, and testimonials directly linked to their donations, creating a deeper connection with the charities we support.

This year, we were encouraged to have partnered with Chip Theory Games, who made a donation of $41,639 across two crowdfunding campaigns; Dragons of Etchinstone ($4,867) and The Elder Scrolls: Heroes of Tamriel ($36,772). These funds were used to fund 4 wells in Nepal, run a HIV Clinic for a year in India, Fruit Trees and Beehives in Kenya, and to build a classroom in India.

We also partnered with Inside Up Games who, through 1% match funding of their Kalypso campaign raised $2,755. This funded building a well in Nepal, a feeding programme in India, and a Banana Farm in India.

Finally, we are also encouraged to have partnered with Ludus Magnus s.r.l who, through 1% match funding of their Grifoni - Blades for Hire campaign raised $1,460. This funded building a well in Nepal, and a feeding programme in India.

Plans for upcoming year

Funded projects to be completed:

Through funding from Chip Theory Games, we are excited to have reported back on the 4 wells built in Nepal, and look forward to the reporting back of the following projects:

Additional projects to be added to our website:

Additionally, we are excited to be exploring additional projects with our charity partners to be added to our website as available to be funded, and these are frequently reviewed in trustee meetings.

Upcoming board game campaigns partnering with Games 4 Good:

We're thrilled to be partnering with Inside Up Games on their Two Standalone Earth games launching in April 2026, as well as with Chip Theory Games on 20 Strong: Nemesis, Tainted Grail, and Etherfields, also launching in April 2026. We are especially thrilled that both companies have partnered with us following previous games being partnered with Games 4 Good.

New Publisher partnerships:

Later in 2026, we will be attending two major board gaming conventions: UK Games Expo (May-June) and SPIEL Essen (October). These events offer exciting opportunities to share our vision with board game publishers, influencers, and the wider community.

Page 2

GAMES 4 GOOD

REPORT OF THE TRUSTEES

for the year ended 31 March 2026

FINANCIAL REVIEW

Financial position

We are encouraged to see a significant increase in income, reflecting the growth of partnerships with publishers and games. The majority of the increase in charitable expenditure was transfers supporting initiatives delivered through our international partners, enabling greater impact through the funds received and furthering the charity's objectives, and keeping running costs to an efficient minimum. Overall, the trustees believe the charity's financial performance demonstrates strong efficacy, efficiency and effectiveness, maximising the impact of available resources while minimising unnecessary expenditure and delivering meaningful progress towards our charitable aims.

Reserves policy

The trustees recognise the importance of maintaining adequate reserves to ensure the charity can continue its activities and meet its financial obligations. As a young charity, the current aim is to build unrestricted reserves equivalent to approximately three months of operating costs, with the level reviewed annually. As the charity matures, the trustees also aim to maintain sufficient reserves to enable donations to be transferred from giving platforms in amounts that minimise transaction and transfer fees, enabling the most cost-effective operation of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Games 4 Good is constituted as a Charitable Incorporated Organisation registered with the Charity Commission in June 2014 under charity number 1208798. It is governed by a Constitution, last updated in February 2024.

Organisational structure

The trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet together typically every two weeks and are responsible for all decisions taken in relation to activities.

Induction and training of new trustees

In selecting individuals for appointment as a Charity Trustee, the Charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The Charity Trustees will make available to each new Charity Trustee, on or before his or her first appointment, a copy of our Constitution and any amendments made to it and a copy of the CIO’s latest Charity Trustees’ annual report and statement of accounts.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1208798

Principal address

77 High Street Northwold Thetford Norfolk IP26 5NF

Trustees

H Grigg T Rouse J Jolly B Wymar J Mietling

Independent Examiner

Christopher Marsh FMAAT Marsh Solutions Limited 82 Berechurch Hall Road Colchester Essex CO2 8RF

Page 3

GAMES 4 GOOD

REPORT OF THE TRUSTEES for the year ended 31 March 2026

Approved by order of the board of trustees on ....... 05-06-26................. and signed on its behalf by:

.................................................................... J Jolly - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GAMES 4 GOOD

Independent examiner's report to the trustees of Games 4 Good

I report to the charity trustees on my examination of the accounts of Games 4 Good (the Trust) for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Marsh FMAAT The Association of Accounting Technicians

Marsh Solutions Limited 82 Berechurch Hall Road Colchester Essex CO2 8RF 8th June 2026 Date: .............................................

Page 5

GAMES 4 GOOD

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2026

Period
24.6.24
Year Ended to
31.3.26 31.3.25
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 35,949 - 35,949 24,343
Charitable activities
Charitable Activities 384 - 384 -
Total 36,333 - 36,333 24,343
EXPENDITURE ON
Charitable activities
Charitable Activities 30,623 6,826 37,449 -
Net gains/(losses) on investments (1,328) - (1,328) -
NET INCOME/(EXPENDITURE) 4,382 (6,826) (2,444) 24,343
RECONCILIATION OF FUNDS
Total funds brought forward 17,517 6,826 24,343 -
TOTAL FUNDS CARRIED FORWARD 21,899 - 21,899 24,343

The notes form part of these financial statements

Page 6

GAMES 4 GOOD

BALANCE SHEET 31 March 2026

31.3.26 31.3.25
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank 22,149 - 22,149 24,343
CREDITORS
Amounts falling due within one year 4 (250) - (250) -
NET CURRENT ASSETS 21,899 - 21,899 24,343
TOTAL ASSETS LESS CURRENT
LIABILITIES 21,899 - 21,899 24,343
NET ASSETS 21,899 - 21,899 24,343
FUNDS 5
Unrestricted funds 21,899 17,517
Restricted funds - 6,826
TOTAL FUNDS 21,899 24,343

The financial statements were approved by the Board of Trustees and authorised for issue on .....05-06-26........... and were signed on its behalf by:

............................................. J Jolly - Trustee

The notes form part of these financial statements

Page 7

GAMES 4 GOOD

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are presented in sterling (£).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

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GAMES 4 GOOD

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2026

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the period ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the period ended 31 March 2025.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

3. COMPARATIVES FOR THE STATEMENT OF FI NANCIAL ACTIVITIES NANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 17,517 6,826 24,343
NET INCOME 17,517 6,826 24,343
TOTAL FUNDS CARRIED FORWARD 17,517 6,826 24,343
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.26 31.3.25
£ £
Other creditors 250 -
5. MOVEMENT IN FUNDS
Net
movement At
At 1.4.25 in funds 31.3.26
£ £ £
Unrestricted funds
General fund 17,517 4,382 21,899
Restricted funds
Restricted Funds 6,826 (6,826) -
TOTAL FUNDS 24,343 (2,444) 21,899

continued...

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GAMES 4 GOOD

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2026

5. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 36,333 (30,623) (1,328) 4,382
Restricted funds
Restricted Funds - (6,826) - (6,826)
TOTAL FUNDS 36,333 (37,449) (1,328) (2,444)
Comparatives for movement in funds
Net
movement At
in funds 31.3.25
£ £
Unrestricted funds
General fund 17,517 17,517
Restricted funds
Restricted Funds 6,826 6,826
TOTAL FUNDS 24,343 24,343
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 17,517 - 17,517
Restricted funds
Restricted Funds 6,826 - 6,826
TOTAL FUNDS 24,343 - 24,343

continued...

Page 10

GAMES 4 GOOD

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2026

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.

Page 11

GAMES 4 GOOD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2026

for the year ended 31 March 2026
Period
24.6.24
Year Ended to
31.3.26 31.3.25
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 35,949 24,343
Charitable activities
Licensing Fees 384 -
Total incoming resources 36,333 24,343
EXPENDITURE
Charitable activities
Advertising 330 -
Grants to institutions 35,799 -
36,129 -
Support costs
Finance
Bank charges 699 -
Governance costs
Accountancy and legal fees 621 -
Total resources expended 37,449 -
Net (expenditure)/income (1,116) 24,343

This page does not form part of the statutory financial statements

Page 12