Ginger Bobby Limited

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—6

Registered number: 12348122

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		213,023		457,316
Tangible Assets	5		89,838		82,661
Investments	6		100		100

			302,961		540,077
CURRENT ASSETS
Debtors		353,013		118,151
Cash at bank and in hand		5,232		13,255

		358,245		131,406
Creditors: Amounts Falling Due Within One Year		(259,398 )		(178,553 )

NET CURRENT ASSETS (LIABILITIES)			98,847		(47,147 )

TOTAL ASSETS LESS CURRENT LIABILITIES			401,808		492,930

Creditors: Amounts Falling Due After More Than One Year			(48,409 )		(6,929 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(37,713 )		(80,460 )

NET ASSETS			315,686		405,541

CAPITAL AND RESERVES
Called up share capital	8		150		150
Income Statement			315,536		405,391

SHAREHOLDERS' FUNDS			315,686		405,541

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Ginger Bobby Limited

Abridged Statement of Financial Position (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 Income Statement.

All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr D T Keane

Director

21 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Ginger Bobby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12348122 . The registered office is 94a Norsey Road, Billericay, Essex, CM11 1BG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 represents the total invoice value, excluding value added tax, of sales made during the period.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are investments in cryptocurrencies. Cryptocurrency investments are initially recognised at cost, and subsequently revalued to fair value at each year end.

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:

Motor Vehicles	5 year straight line
Computer Equipment	4 year straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Financial Instruments

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

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Ginger Bobby Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand.

2.9. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees during the year was as follows: 2 (2024: NIL)

4. Intangible Assets

	Total
	£
Cost or Valuation
As at 1 April 2024	457,316
Additions	72,846
Revaluations	(33,444 )
Disposals	(283,695 )

As at 31 March 2025	213,023

Net Book Value
As at 31 March 2025	213,023

As at 1 April 2024	457,316

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Ginger Bobby Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	103,580
Additions	112,364
Disposals	(103,211 )

As at 31 March 2025	112,733

Depreciation
As at 1 April 2024	20,919
Provided during the period	22,618
Disposals	(20,642 )

As at 31 March 2025	22,895

Net Book Value
As at 31 March 2025	89,838

As at 1 April 2024	82,661

6. Investments

	Total
	£
Cost or Valuation
As at 1 April 2024	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	100

7. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,363	9,910
Later than one year and not later than five years	48,409	6,929

	54,772	16,839

	54,772	16,839

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150	150

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Ginger Bobby Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	143,000	129,000

10. Related Party Transactions

During the year, Ginger Bobby Ltd made payments on behalf of Ginger Bobby Properties Ltd, a wholly owned subsidary. The total debtor remaining outstanding at the reporting date is £334,171.08 (2024: £88,576.15)

Ginger Bobby Ltd also made payments for other entities of which Mr D Keane is a director and shareholder. The total debtor remaining outstanding at the reporting date is £15,781.30 (2024: £14,881).

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