GREAT APE DIGITAL LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11233493

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		5,749		6,559

			5,749		6,559
CURRENT ASSETS
Debtors	6	24,281		35,363
Cash at bank and in hand		43,720		37,719

		68,001		73,082
Creditors: Amounts Falling Due Within One Year	7	(36,401 )		(41,166 )

NET CURRENT ASSETS (LIABILITIES)			31,600		31,916

TOTAL ASSETS LESS CURRENT LIABILITIES			37,349		38,475

Creditors: Amounts Falling Due After More Than One Year	8		(22,153 )		(4,667 )

NET ASSETS			15,196		33,808

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			15,194		33,806

SHAREHOLDERS' FUNDS			15,196		33,808

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GREAT APE DIGITAL LTD

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 C R Garrington

Director

12/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Great Ape Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11233493 . The registered office is Suite 2A, Blackthorn House, St Paul's Square, Birmingham, B3 1RL.

2. Accounting Policies

2.1. 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.

2.2. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. 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% reducing balance
Computer Equipment	25% reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred tax are not discounted.Both current and deferred tax are recognised at the amount of tax payable using the tax rates and laws that have been enacted or subsequently enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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GREAT APE DIGITAL LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	23,000

As at 31 March 2025	23,000

Amortisation
As at 1 April 2024	23,000

As at 31 March 2025	23,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	9,620	7,116	16,736
Additions	1,106	-	1,106

As at 31 March 2025	10,726	7,116	17,842

Depreciation
As at 1 April 2024	5,901	4,276	10,177
Provided during the period	1,206	710	1,916

As at 31 March 2025	7,107	4,986	12,093

Net Book Value
As at 31 March 2025	3,619	2,130	5,749

As at 1 April 2024	3,719	2,840	6,559

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	23,781	34,863
Other debtors	500	500

	24,281	35,363

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GREAT APE DIGITAL LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	647	420
Bank loans and overdrafts	4,583	4,000
Corporation tax	12,997	24,450
Other taxes and social security	10,800	10,397
Net wages	4,050	-
Pension scheme	587	519
Accruals and deferred income	1,275	1,250
Directors' loan accounts	1,462	130

	36,401	41,166

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	22,153	4,667

Of the creditors falling due within and after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	3,819		-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	68,000	78,200

The final dividend was paid on 31st March 2025.

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