REGISTERED NUMBER: 08145835 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

GREAT APE GAMES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Foster

N D Gregory

T Mehmet

REGISTERED OFFICE:

2nd Floor Font

5 Frederick Terrace

Frederick Place

Brighton

BN1 1AX

REGISTERED NUMBER:

08145835 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Intangible assets

4

420

420

Tangible assets

5

61,208

87,921

61,628

88,341

CURRENT ASSETS

Debtors

6

712,726

314,023

Cash at bank

34,047

236,153

746,773

550,176

CREDITORS

Amounts falling due within one year

7

(116,255

)

(88,727

)

NET CURRENT ASSETS

630,518

461,449

TOTAL ASSETS LESS CURRENT LIABILITIES

692,146

549,790

CAPITAL AND RESERVES

Called up share capital

8

3

3

Share premium

465,428

465,428

Retained earnings

226,715

84,359

SHAREHOLDERS' FUNDS

692,146

549,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 1 September 2025 and were signed on its behalf by:

N D Gregory - Director

1.	STATUTORY INFORMATION

Great Ape Games 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of computer games is recognised at the point of sale.

Intangible assets

Intangible assets are measured on a cost basis.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Plant & machinery

-

25% on cost

Fixtures & fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

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.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

420

NET BOOK VALUE

At 31 March 2025

420

At 31 March 2024

420

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

27,523

21,145

2,062

103,191

153,921

Additions

-

6,781

-

19,387

26,168

At 31 March 2025

27,523

27,926

2,062

122,578

180,089

DEPRECIATION

At 1 April 2024

13,762

6,084

1,031

45,123

66,000

Charge for year

6,880

6,603

516

38,882

52,881

At 31 March 2025

20,642

12,687

1,547

84,005

118,881

NET BOOK VALUE

At 31 March 2025

6,881

15,239

515

38,573

61,208

At 31 March 2024

13,761

15,061

1,031

58,068

87,921

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

712,726

314,023

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

51

Trade creditors

21,528

9,741

Taxation and social security

35,124

31,470

Other creditors

59,603

47,465

116,255

88,727

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

355

Ordinary

£0.01

3

3

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

N D Gregory

Balance outstanding at start of year

-

174

Amounts repaid

-

(174

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-