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REGISTERED NUMBER: 08145835 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

GREAT APE GAMES LTD.

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GREAT APE GAMES LTD. |

Company Information

for the year ended 31 March 2026

| DIRECTORS: | D J Foster

| N D Gregory

| T Mehmet

| REGISTERED OFFICE: | 25A York Villas

| Brighton

| East Sussex

| BN1 3TS

| REGISTERED NUMBER: | 08145835 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Balance Sheet

31 March 2026

2026 | 2025 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 420 |  | 420 |  |

Tangible assets | 5 | 200,835 |  | 61,208 |  |

201,255 |  | 61,628 |  |

CURRENT ASSETS

Debtors | 6 | 1,059,109 |  | 712,726 |  |

Cash at bank | 280,479 |  | 34,047 |  |

1,339,588 |  | 746,773 |  |

CREDITORS

Amounts falling due within one year | 7 | (160,199 | ) | (116,255 | ) |

NET CURRENT ASSETS | 1,179,389 |  | 630,518 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,380,644 |  | 692,146 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 3 |  | 3 |  |

Share premium | 465,428 |  | 465,428 |  |

Retained earnings | 915,213 |  | 226,715 |  |

SHAREHOLDERS' FUNDS | 1,380,644 |  | 692,146 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Balance Sheet - continued

31 March 2026

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 17 August 2026 and were signed on its behalf by:

N D Gregory - Director

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Notes to the Financial Statements

for the year ended 31 March 2026

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.

| During the year, turnover comprised milestone-based development funding received from the company’s publisher in advance of the commercial launch of the computer game. Revenue is recognised when the relevant contractual development milestones have been achieved and the associated performance obligations have been satisfied.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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 17 (2025 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 420 |  |

| NET BOOK VALUE

| At 31 March 2026 | 420 |  |

| At 31 March 2025 | 420 |  |

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

Fixtures |

Long | Plant and | and |

leasehold | machinery | fittings |

| £ | £ | £

| COST

| At 1 April 2025 | - |  | 27,523 |  | 27,926 |  |

| Additions | 31,863 |  | - |  | 28,605 |  |

| Disposals | - |  | - |  | (3,983 | ) |

| At 31 March 2026 | 31,863 |  | 27,523 |  | 52,548 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 20,642 |  | 12,687 |  |

| Charge for year | 1,751 |  | 6,881 |  | 8,069 |  |

| Eliminated on disposal | - |  | - |  | (3,247 | ) |

| At 31 March 2026 | 1,751 |  | 27,523 |  | 17,509 |  |

| NET BOOK VALUE

| At 31 March 2026 | 30,112 |  | - |  | 35,039 |  |

| At 31 March 2025 | - |  | 6,881 |  | 15,239 |  |

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| COST

| At 1 April 2025 | 2,062 |  | 122,578 |  | 180,089 |  |

| Additions | - |  | 131,598 |  | 192,066 |  |

| Disposals | - |  | (230 | ) | (4,213 | ) |

| At 31 March 2026 | 2,062 |  | 253,946 |  | 367,942 |  |

| DEPRECIATION

| At 1 April 2025 | 1,547 |  | 84,005 |  | 118,881 |  |

| Charge for year | 515 |  | 34,487 |  | 51,703 |  |

| Eliminated on disposal | - |  | (230 | ) | (3,477 | ) |

| At 31 March 2026 | 2,062 |  | 118,262 |  | 167,107 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  | 135,684 |  | 200,835 |  |

| At 31 March 2025 | 515 |  | 38,573 |  | 61,208 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade debtors | 501,616 |  | - |  |

| Other debtors | 557,493 |  | 712,726 |  |

1,059,109 |  | 712,726 |  |

| GREAT APE GAMES LTD. (REGISTERED NUMBER: 08145835) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade creditors | 50,924 |  | 21,528 |  |

| Taxation and social security | 42,774 |  | 35,124 |  |

| Other creditors | 66,501 |  | 59,603 |  |

160,199 |  | 116,255 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

| £ | £

| Within one year | 5,400 |  | - |  |

| Between one and five years | 10,350 |  | - |  |

15,750 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 355 | Ordinary | £0.01 | 3 |  | 3 |  |