"And for the benefit of The Reg, they’ll not be audited because they’re under the threshold where auditing is required"
Also: The El Reg article dated 29th March 2016, "Monster crowdfunding total raised for Sinclair ZX Spectrum Vega+" - which is the nearest article on this to the year end date those accounts relate to, states that at that point £366,665 was raised. Unless the other £150,000ish was raised in the space of the remaining day of the accounting period1, then you wouldn't expect to see the whole £513,000 raised reflected in them.
The company has clearly wronged the people that have stumped up cash, but a little accuracy goes a long way - questioning why the £513,000 is missing from the accounts when a huge chunk of that was almost certainly raised after the accounting date and therefore can't possibly be reflected in them is massively unhelpful.
Also, part 2. I'm not sure what to make of this comment in the article:
"Both the "net assets" and "capital" entries in the accounts contain the same figure of £54,882"
It's a balance sheet - they're supposed to be the same.
What that balance sheet tells us is that figure increased by £64,628 from the previous year. That could be the net profit they declared for not-quite-a-year ending 30/3/2016 - but there could be other changes in there as well. (Other figures reflected in the 'capital' section would be the share capital, for example).
1. If you're going to look into a company's filing to ponder any oddities, this is something that you should have picked up on and questioned, for a start. In December 2016, they filed form AA01 to change the accounting period from 31st March to 30th March. Why?
My (possibly wild) speculation: IIRC, Indiegogo collects from 'backers' at the end of the funding period - which in this case was apparently 27th March, 2016. Given that this will be by credit and debit card payments, processing may take a few days - and I can't see them paying the people who ran the campaign until that has complete. I wonder, therefore, if the date the money was paid to Retro Computing Ltd was - tada! - 31st March?
If so, precisely none of the money would be reflected in these accounts.
However, as I said, that may be wild speculation.