REGISTERED NUMBER: 08145835 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

GREAT APE GAMES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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