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REGISTERED NUMBER: 02982860 (England and Wales)




FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

GLOBAL ATTRACTIONS LIMITED

GLOBAL ATTRACTIONS LIMITED (REGISTERED NUMBER: 02982860)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GLOBAL ATTRACTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: J Wettergren
C Pensa
N Tassan



REGISTERED OFFICE: Unit C, Spectrum Business Park
Bridge Road South
Wrexham Industrial Estate
Wrexham
LL13 9QA



REGISTERED NUMBER: 02982860 (England and Wales)



AUDITORS: M. D. Coxey and Co. Limited
Chartered Accountants
and Statutory Auditors
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: Barclays Bank plc
Leicester Servicing Centre
Leicester
Leicestershire
LE87 2BB

GLOBAL ATTRACTIONS LIMITED (REGISTERED NUMBER: 02982860)

BALANCE SHEET
31ST DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,926 13,937

CURRENT ASSETS
Stocks 5 11,415 11,415
Debtors 6 1,650,647 1,228,238
Cash at bank 711,759 271,047
2,373,821 1,510,700
CREDITORS
Amounts falling due within one year 7 1,311,413 566,587
NET CURRENT ASSETS 1,062,408 944,113
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,072,334

958,050

PROVISIONS FOR LIABILITIES 8 2,481 -
NET ASSETS 1,069,853 958,050

CAPITAL AND RESERVES
Called up share capital 9 173 173
Retained earnings 1,069,680 957,877
SHAREHOLDERS' FUNDS 1,069,853 958,050

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th June 2025 and were signed on its behalf by:




N Tassan - Director



C Pensa - Director


GLOBAL ATTRACTIONS LIMITED (REGISTERED NUMBER: 02982860)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Global Attractions Limited 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 is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

The company applies the percentage of completion method in accounting for its revenue. The directors consider the completion rate of each project to be equal to the percentage of time elapsed between the date of sale and the completion date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

GLOBAL ATTRACTIONS LIMITED (REGISTERED NUMBER: 02982860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st January 2024 833 35,969 36,802
Additions - 2,794 2,794
At 31st December 2024 833 38,763 39,596
DEPRECIATION
At 1st January 2024 833 22,032 22,865
Charge for year - 6,805 6,805
At 31st December 2024 833 28,837 29,670
NET BOOK VALUE
At 31st December 2024 - 9,926 9,926
At 31st December 2023 - 13,937 13,937

5. STOCKS
31.12.24 31.12.23
£    £   
Stocks 11,415 11,415

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 620,339 231,189
Amounts owed by group undertakings 540,709 336,830
Other debtors 32,868 -
Tax - 5,509
VAT 79,993 149,332
Deferred tax asset - 7,214
Prepayments 376,738 498,164
1,650,647 1,228,238

GLOBAL ATTRACTIONS LIMITED (REGISTERED NUMBER: 02982860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 61,955 7,846
Amounts owed to group undertakings 15,789 87,011
Tax 27,609 -
Social security and other taxes 24,947 22,050
Other creditors 17,604 17,726
Accrued expenses 1,163,509 431,954
1,311,413 566,587

8. PROVISIONS FOR LIABILITIES
31.12.24
£   
Deferred tax
Accelerated capital allowances 2,481

Deferred
tax
£   
Balance at 1st January 2024 (7,214 )
Movement in the year due to:
changes in tax allowances (772 )
changes in tax rates
changes in tax losses 10,467
Balance at 31st December 2024 2,481

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
17,273 Ordinary 1p 173 173

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Anthony Lewis, FCCA ACA (Senior Statutory Auditor)
for and on behalf of M. D. Coxey and Co. Limited

11. CAPITAL COMMITMENTS
31.12.24 31.12.23
£    £   
Contracted but not provided for in the
financial statements - -

GLOBAL ATTRACTIONS LIMITED (REGISTERED NUMBER: 02982860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

12. ULTIMATE CONTROLLING PARTY

The ultimate parent company is GASPI Holding AB, incorporated and registered in Sweden.

The parent undertaking preparing group accounts is GASPI Holding AB. Its registered office is Skrittgatan 8, 213 77 Malmo, Sweden.