Yeap Digital Ltd Filleted Accounts Cover |  |

| Yeap Digital Ltd |
|  | Company No. SC613962 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 November 2025 |  |  |

Yeap Digital Ltd Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 30 November 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was online marketing.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
O. Karadag |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
O. Karadag |  |  |  |  |  |
Director |  |  |  |  |  |
24 December 2025 |  |  |  |  |  |

Yeap Digital Ltd Balance Sheet Registrar |  |

at | 30 November 2025 |  |  |  |  |  |  |
Company No. | SC613962 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 1,635 |  |  |  | 2,044
|  |  |  |  |  | 1,635 |  |  |  | 2,044
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | - |  |  |  | 170
| Cash at bank and in hand |  |  | 4,217 |  |  |  | 6,023
|  |  |  |  |  | 4,217 |  |  |  | 6,193
Creditors: Amount falling due within one year | 6 | (1,657) |  |  |  | (4,881)
Net current assets |  |  | 2,560 |  |  |  | 1,312
Total assets less current liabilities |  |  | 4,195 |  |  |  | 3,356
Net assets |  |  | 4,195 |  |  |  | 3,356
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  | 1
| Profit and loss account |  | 8 | 4,194 |  |  |  | 3,355
Total equity |  |  | 4,195 |  |  |  | 3,356
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 24 December 2025 and signed on its behalf by: |  |
O. Karadag |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
24 December 2025 |  |  |  |  |  |  |  |

Yeap Digital Ltd Notes to the Accounts Registrar |  |

for the year ended 30 November 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Yeap Digital Ltd is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC613962 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 8 Albany Street |  |  |  |  |  |  |  |  |  |
| Edinburgh |  |  |  |  |  |  |  |  |  |
| Scotland |  |  |  |  |  |  |  |  |  |
| EH1 3QB |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed 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.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 20% Reducing balance |  |  |  |  |  |
| Depreciation of fixed assets commenced December 2019.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 1 |  |  |  | 1

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 December 2024 |  |  |  |  |  |  |  | 2,907 |  | 2,907
|  | At 30 November 2025 |  |  |  |  |  |  |  | 2,907 |  | 2,907
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 December 2024 |  |  |  |  |  |  |  | 863 |  | 863
|  | Charge for the year |  |  |  |  |  |  |  | 409 |  | 409
|  | At 30 November 2025 |  |  |  |  |  |  |  | 1,272 |  | 1,272
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 30 November 2025 |  |  |  |  |  |  |  | 1,635 |  | 1,635
|  | At 30 November 2024 |  |  |  |  |  |  |  | 2,044 |  | 2,044

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Other debtors |  |  |  | - |  |  |  | 170
|  |  |  |  |  |  |  |  |  | - |  |  |  | 170

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade creditors |  |  |  | - |  |  |  | 637
|  | Taxes and social security |  |  |  | 542 |  |  |  | 1,394
|  | Loans from directors |  |  |  | 1,115 |  |  |  | 2,849
|  | Accruals and deferred income |  |  |  | - |  |  |  | 1
|  |  |  |  |  |  |  |  |  | 1,657 |  |  |  | 4,881

7 | Share Capital |  |  |  |  |  |  |  |
|  | 1 ordinary share at £1.00 fully paid

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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