In this set of articles, we will elaborate (and give concrete examples) on the questions of the R&D Advance Assurance.

One of the questions you will be asked to answer is: 'What is the proposed R&D activity you plan to undertake?

This part of the application is used to outline and justify that the projects and related expenses you will be undertaking in the future (up to the next 3 accounting periods) will qualify as R&D.

Note that it is important to convey the scientific or technological nature of what the company is doing or plans to do, not its commercial context. This should be a specific project for example, something you have specifically set out to achieve, not something you've come across during normal day-to-day activity that you want to claim for retrospectively as a project. Outline this information in the form of R&D projects, describing the project and why it should be considered R&D, its length and how it helps the company to achieve technological advances that will improve the knowledge of others in the industry. If you are not sure what qualifies as an R&D project, learn more.

Example of an answer to the question 'What is the proposed R&D activity you plan to undertake?'

B Games will be working on several R&D projects. The first project is BAGE. BAGE (abbr. from B Adaptive Game Engine) is a server-side platform, which will use theories from cognitive science, computer science, data science, and artificial intelligence to create a personalised learning environment. B Games’ team has done a massive amount of research and development to implement a system that can assist both individual students (mostly with its conversational agent) and their teachers (with its analytical tools) and will continue to do so in the future. To achieve the desired aim, the team has, and will have to overcome a big number of challenging technical difficulties. Work on this project is ongoing and we expect it to finish in 1 year.

The second project is Game B. Game B is a 3D coding game, which is based on Company B’s Game - C game. Game B will be designed for children aged 8-16 and introduces youngsters to a new, fun, engaging, and effective way of learning the basics of programming using one of the most popular languages nowadays – JavaScript. The game will follow a modern approach of education, aiming to improve skillsets, such as creativity, critical thinking, problem solving, and communication, which most of the current educational games fail to target. The R&D work on this project is expected to continue till March 2021.

The third project we are working on is Game A. Game A is an educational game, designed for children aged 4-10, which helps them learn facts about dinosaurs, while enhancing their vocabulary and storytelling skills.

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