Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-282025-05-192024-03-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05376107 2024-03-01 2025-02-28 05376107 2023-03-01 2024-02-29 05376107 2025-02-28 05376107 2024-02-29 05376107 c:Director1 2024-03-01 2025-02-28 05376107 c:Director2 2024-03-01 2025-02-28 05376107 d:FurnitureFittings 2024-03-01 2025-02-28 05376107 d:FurnitureFittings 2025-02-28 05376107 d:FurnitureFittings 2024-02-29 05376107 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 05376107 d:ComputerEquipment 2024-03-01 2025-02-28 05376107 d:ComputerEquipment 2025-02-28 05376107 d:ComputerEquipment 2024-02-29 05376107 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 05376107 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 05376107 d:CurrentFinancialInstruments 2025-02-28 05376107 d:CurrentFinancialInstruments 2024-02-29 05376107 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 05376107 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 05376107 d:ShareCapital 2025-02-28 05376107 d:ShareCapital 2024-02-29 05376107 d:RetainedEarningsAccumulatedLosses 2025-02-28 05376107 d:RetainedEarningsAccumulatedLosses 2024-02-29 05376107 c:OrdinaryShareClass1 2024-03-01 2025-02-28 05376107 c:OrdinaryShareClass1 2025-02-28 05376107 c:FRS102 2024-03-01 2025-02-28 05376107 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 05376107 c:FullAccounts 2024-03-01 2025-02-28 05376107 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 05376107 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05376107














GLOBAL OPPORTUNITIES CONSULTING LIMITED
UNAUDITED
 FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

 
GLOBAL OPPORTUNITIES CONSULTING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 5


 
GLOBAL OPPORTUNITIES CONSULTING LIMITED
REGISTERED NUMBER:05376107

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
21

Current assets
  

Debtors: amounts falling due within one year
 5 
13,752
14,679

Cash at bank and in hand
  
60,670
64,782

  
74,422
79,461

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(8,874)
(9,121)

Net current assets
  
 
 
65,548
 
 
70,340

  

Net assets
  
65,548
70,361


Capital and reserves
  

Called up share capital 
 7 
6,100
6,100

Profit and loss account
  
59,448
64,261

  
65,548
70,361


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2025.


Nasim Ali
Brigitte Ali
Director
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
GLOBAL OPPORTUNITIES CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Global Opportunities Consulting Limited is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The Company's principal place of business is at 28 Lyndale Avenue, London NW2 2QA.
 
The principal activity of the Company is that of an agency for the export of commodities.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding value added tax.
Revenue is recognised in the period in which it is earned.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
3 years
Computer equipment
-
3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at the transaction price.

Page 2

 
GLOBAL OPPORTUNITIES CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

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.

  
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.9

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.10

Pensions

Defined contribution pension plan
The Company contributes to defined contribution plans for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plans are held separately from the Company in independently administered funds.

Page 3

 
GLOBAL OPPORTUNITIES CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.11

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 


3.


Employees

The directors were the only employees of the company during the current and preceding period.


4.


Tangible fixed assets







Fixtures & fittings
Computer equipment
Total

£
£
£



Cost 


At 1 March 2024
384
1,610
1,994



At 28 February 2025

384
1,610
1,994



Depreciation


At 1 March 2024
384
1,589
1,973


Charge for the year on owned assets
-
21
21



At 28 February 2025

384
1,610
1,994



Net book value



At 28 February 2025
-
-
-



At 29 February 2024
-
21
21

Page 4

 
GLOBAL OPPORTUNITIES CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

5.


Debtors

28 February
29 February
2025
2024
£
£


Trade debtors
13,055
13,014

Other debtors
70
586

Prepayments and accrued income
627
1,079

13,752
14,679



6.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024
£
£

Taxation and social security
5,815
5,793

Other creditors
442
523

Accruals and deferred income
2,617
2,805

8,874
9,121



7.


Share capital

28 February
29 February
2025
2024
£
£
Allotted, called up and fully paid



6,100 Ordinary shares of £1.00 each
6,100
6,100


 
Page 5