Ape Manchester Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of Ape Manchester Limited for the period 1 August 2024 to 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ape Manchester Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Ape Manchester Limited , as a body, in accordance with the terms of our engagement letter dated 13 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Ape Manchester Limited and state those matters that we have agreed to state to the directors of Ape Manchester Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ape Manchester Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Ape Manchester Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ape Manchester Limited . You consider that Ape Manchester Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Ape Manchester Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st May 2026

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Ape Manchester Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 12727863

		31 October 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		73,659		31,146
Investment Properties	5		1,100,000		-
Investments	6		100		100

			1,173,759		31,246
CURRENT ASSETS
Debtors	7	162,776		418,576
Cash at bank and in hand		34,668		159,652

		197,444		578,228
Creditors: Amounts Falling Due Within One Year	8	(247,457 )		(34,420 )

NET CURRENT ASSETS (LIABILITIES)			(50,013 )		543,808

TOTAL ASSETS LESS CURRENT LIABILITIES			1,123,746		575,054

Creditors: Amounts Falling Due After More Than One Year	9		(781,751 )		(903,376 )

NET ASSETS/(LIABILITIES)			341,995		(328,322 )

CAPITAL AND RESERVES
Called up share capital	11		1,000		1,000
Revaluation reserve	12		423,194		-
Profit and Loss Account			(82,199 )		(329,322 )

SHAREHOLDERS' FUNDS			341,995		(328,322)

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Ape Manchester Limited

Balance Sheet (continued)

As At 31 October 2025

For the period ending 31 October 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 Matthew Armstrong

Director

1st May 2026

The notes on pages 4 to 8 form part of these financial statements.

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Ape Manchester Limited

Notes to the Financial Statements

For the Period 1 August 2024 to 31 October 2025

Notes to the Financial Statements

1. General Information

Ape Manchester Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12727863 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The company's accounts have been prepared on a going concern basis on the basis of the continued support from the directors and shareholders.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.4. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Straight Line

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account and the fair value reserve account.

2.6. 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 profit and loss account 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 profit and loss account as incurred.

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Ape Manchester Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 August 2024	-	46,748	871	47,619
Additions	58,255	-	-	58,255
Disposals	-	(24,529 )	-	(24,529 )

As at 31 October 2025	58,255	22,219	871	81,345

Depreciation
As at 1 August 2024	-	16,273	200	16,473
Provided during the period	2,434	1,148	87	3,669
Disposals	-	(12,456 )	-	(12,456 )

As at 31 October 2025	2,434	4,965	287	7,686

Net Book Value
As at 31 October 2025	55,821	17,254	584	73,659

As at 1 August 2024	-	30,475	671	31,146

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Ape Manchester Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 2025

5. Investment Property

	31 October 2025
	£
Fair Value
As at 1 August 2024	-
Additions	535,742
Revaluations	564,258

As at 31 October 2025	1,100,000

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 August 2024	100

As at 31 October 2025	100

Provision
As at 1 August 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	100

As at 1 August 2024	100

Investments in subsidiaries have been recognised at cost and tested for impairment.

7. Debtors

	31 October 2025	31 July 2024
	£	£
Due within one year
Trade debtors	53	1,083
Other debtors	316	-

	369	1,083
Due after more than one year
Amounts owed by group undertakings	-	417,493
Other debtors	162,407	-

	162,407	417,493

	162,776	418,576

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Ape Manchester Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 July 2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,962	-
Other loans	45,414	31,286
Amounts owed to group undertakings	193,990	-
Other creditors	91	2,883
Taxation and social security	-	251

	247,457	34,420

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

	31 October 2025	31 July 2024
	£	£
Net obligations under finance lease and hire purchase contracts	38,214	-
Other loans	61,118	106,532
Other creditors	682,419	796,844

	781,751	903,376

10. Obligations Under Finance Leases and Hire Purchase

	31 October 2025	31 July 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,962	-
Later than one year and not later than five years	38,214	-

	46,176	-

	46,176	-

11. Share Capital

	31 October 2025	31 July 2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100
470 Ordinary A shares of £ 1 each	470	900
430 Ordinary B shares of £ 1 each	430	-

	1,000	1,000

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Ape Manchester Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 2025

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 August 2024	-	(329,322 )
Profit for the period and total comprehensive income	-	670,317

Transfer from revaluation reserve	-	(423,194)
Transfer to/from Profit & Loss Account	423,194	-

As at 31 October 2025	423,194	(82,199 )

13. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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