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Registered number: 10301875









GODIVA GLOBAL LIMITED









DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
GODIVA GLOBAL LIMITED
 
 
COMPANY INFORMATION


Directors
Murat Ulker 
Sridhar Ramamurthy (appointed 18 March 2025)
Yahya Ulker (appointed 26 May 2025)




Registered number
10301875



Registered office
Building 3 Chiswick Park
566 Chiswick High Road

Chiswick

London

United Kingom

W4 5YA




Independent auditors
Wisteria Audit Ltd
Statutory Auditors & Chartered Accountants

The Grange Barn

Pikes End

Pinner

London

HA5 2EX





 
GODIVA GLOBAL LIMITED
 

CONTENTS



Page
Directors' Report
1 - 2
Independent Auditors' Report
3 - 7
Statement of Comprehensive Income
8
Balance Sheet
9
Statement of Changes in Equity
10
Notes to the Financial Statements
11 - 22


 
GODIVA GLOBAL LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Principal activity

The principal activity of the Company is the sale of luxury chocolate.

Results and dividends

The profit for the year, after taxation, amounted to £188,186 (2023 - £219,047).

There were no dividends proposed for 2024 (2023: £nil).

Directors' responsibilities statement

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who served during the year were:

Ahmed Salman Amin (resigned 18 March 2025)
Ali Ulker (resigned 26 May 2025)
Murat Ulker 

Directors' indemnities
As permitted by the Articles of Association, the directors have the benefit of an indemnity which is a qualifying third-party indemnity provision as defined by Section 234 of the Companies Act 2006. The indemnity was in force throughout the last financial year and is currently in force.
The Company also purchased and maintained throughout the financial year directors' and officers' liability insurance in respect of itself and its directors.
Page 1

 
GODIVA GLOBAL LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Going Concern
The directors have prepared the financial statements on the going concern basis, having obtained a signed letter of financial support from the parent company for a period of at least 12 months from the date of signing these financial statements. The directors have also assessed the financial ability of the parent company to be able to provide financial support for a period of at least 12 months from the date of signing these financial statements.
On the basis of the above, the directors consider that it is appropriate to prepare the financial statements on a going concern basis.

Strategic report
The company is exempt by virtue of its size from the requirements to include a Strategic Report.

Auditors

The auditorsWisteria Audit Ltdwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 26 September 2025 and signed on its behalf.
 





Sridhar Ramamurthy
Director

Page 2

 
GODIVA GLOBAL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GODIVA GLOBAL LIMITED
 

Opinion


We have audited the financial statements of Godiva Global Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


We are responsible for concluding on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the auditor’s opinion. Our conclusions are based on the audit evidence obtained up to the date of our report. However, future events or conditions may cause the company to cease to continue as a going concern.


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 3

 
GODIVA GLOBAL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GODIVA GLOBAL LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report has been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.


Page 4

 
GODIVA GLOBAL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GODIVA GLOBAL LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 5

 
GODIVA GLOBAL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GODIVA GLOBAL LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
 
We obtained an understanding of the legal and regulatory frameworks applicable to the Company, and sector in which they operate. In addition, we concluded that there are certain significant laws and regulations that may have an effect on the determination of the amounts and disclosures in the financial statements such as: Financial Reporting Standard 102 Section 1A applicable in the UK and Republic of Ireland ('United Kingdom Generally Accepted Accounting Practice), Companies Act 2006 and taxations laws.
 
We understood how the Company are complying with those legal and regulatory frameworks through discussions with management and those charged with governance.

We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included:

οidentifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud;
οunderstanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;
οchallenging assumptions and judgements made by management in its significant accounting estimates;
οidentifying and testing journal entries, in particular any journal entries posted with unusual account combinations; and
οassessing the extent of compliance with the relevant laws and regulations as part of our procedures on the related financial statement item.

Our procedures to obtain sufficient appropriate audit evidence in response to the assessment risks of material misstatement due to fraud included:
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations;
Performing a detailed review of the company’s year-end adjusting entries;
Enquiries being made of management with regard to actual and potential litigation and claims;
Obtaining and reviewing minutes of Board meetings, evidence of legal fees incurred, and any correspondence with HMRC, for indicators of possible fraud and non-compliance;
Testing the appropriateness of the accounting policies relating to revenue recognition and performing specific procedures over the existence and cut-off of revenue around the year end;
Carrying out substantive testing of journal entries to assess whether they are appropriate, and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business;
Performing a detailed review of key accounting estimates, including a respective review of outcomes against estimates included in the prior year’s financial statements and assessing whether the judgements made in arriving at the accounting estimates are indicative of potential bias; and
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indicators of fraud or non-compliance with laws and regulations throughout the audit.
Page 6

 
GODIVA GLOBAL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GODIVA GLOBAL LIMITED (CONTINUED)



These audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error and detecting irregularities that result from fraud is inherently more difficult than detecting those that result from error, as fraud may involve collusion, deliberate concealment, forgery or intentional misrepresentations.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.



Barry Au FCA (Senior Statutory Auditor)
for and on behalf of
Wisteria Audit Ltd
Statutory Auditors & Chartered Accountants
The Grange Barn
Pikes End
Pinner
London
HA5 2EX

26 September 2025
Page 7

 
GODIVA GLOBAL LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 3 
-
7,501

Cost of sales
  
-
(5,039)

Gross profit
  
-
2,462

Administrative expenses
  
(49,401)
(270,207)

Other operating income
 4 
237,587
486,792

Operating profit
 5 
188,186
219,047

Tax on profit
 9 
-
-

Profit for the financial year
  
188,186
219,047

Total comprehensive income for the year
  
188,186
219,047

The notes on pages 11 to 22 form part of these financial statements.

Page 8

 
GODIVA GLOBAL LIMITED
REGISTERED NUMBER: 10301875

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 10 
15,494
24,794

Tangible assets
 11 
-
1,783

  
15,494
26,577

Current assets
  

Debtors: amounts falling due within one year
 12 
3,103,078
3,809,596

Cash at bank and in hand
 13 
93,302
8,490

  
3,196,380
3,818,086

Creditors: amounts falling due within one year
 14 
(4,278,720)
(5,099,695)

Net current liabilities
  
 
 
(1,082,340)
 
 
(1,281,609)

Total assets less current liabilities
  
(1,066,846)
(1,255,032)

  

Net liabilities
  
(1,066,846)
(1,255,032)


Capital and reserves
  

Called up share capital 
 15 
511,980
511,980

Profit and loss account
  
(1,578,826)
(1,767,012)

  
(1,066,846)
(1,255,032)


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 were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.




Sridhar Ramamurthy
Director

The notes on pages 11 to 22 form part of these financial statements.

Page 9

 
GODIVA GLOBAL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
511,980
(1,986,059)
(1,474,079)


Comprehensive income for the year

Profit for the year
-
219,047
219,047



At 1 January 2024
511,980
(1,767,012)
(1,255,032)


Comprehensive income for the year

Profit for the year
-
188,186
188,186


At 31 December 2024
511,980
(1,578,826)
(1,066,846)


The notes on pages 11 to 22 form part of these financial statements.

Page 10

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

 
1.1

General information

Godiva Global Limited (“the Company”) is a private company limited by share capital incorporated in the United Kingdom under the Companies Act 2006 and is registered in England. The address of the company's registered office is shown on the Company Information page.
Kökler Yatrim Holding A.S. and Godiva Belgium BV are the company’s ultimate parent and immediate parent companies respectively. The chocolate and sugar confectionery business held by Kökler Yatrim Holding A.S. mainly through Godiva Belgium BV and its subsidiaries are collectively known as the Godiva Group (“the Group”).
In addition to selling luxury chocolates at the UK airports, the company was also the global headquarters of the Godiva Group carrying out global functions which included marketing and innovation. During the year, the company ceased to be the global headquarters with most of the functions transferred to Godiva Chocolatier Inc. Only a few global functions remain with the company. The central costs incurred for the remaining functions are incurred and recharged back to other members of the Godiva group.
These financial statements were prepared in accordance with Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (“FRS 102”).
The functional currency of Godiva Global Limited is considered to be the pound sterling because that is the currency of the primary economic environment in which the company operates. The financial statements are also presented in the pound sterling. Foreign operations are included in accordance with the policies set out below.
Godiva Global Limited meets the definition of a qualifying entity under FRS 102 and has therefore taken advantage of the disclosure exemptions available to it in respect of its separate financial statements, which are presented alongside the consolidated financial statements of Yildiz Uluslararasi Gida Yatirimlari A.S. Exemptions have been taken in relation to share-based payments, financial instruments, presentation of a cash flow statement and remuneration of key management personnel.  

The following principal accounting policies have been applied:

  
1.2

Basis of preparation of financial statements

These financial statements are prepared on the going concern basis, under the historical cost convention, and in accordance with the Companies Act 2006 and in accordance with Financial Reporting Standard 102 (FRS 102) issued by the Financial Reporting Council. The principal accounting policies, which have been applied consistently throughout the year, are set out below.
The company has also taken advantage of the exemption available under FRS 102 for qualifying entities not to disclose related party transactions between entities where 100% of those voting rights are controlled within the group.

Page 11

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

 
1.3

Going concern

The directors have prepared the financial statements on the going concern basis, having obtained a signed letter of financial support from the parent company for a period of at least 12 months from the date of signing these financial statements. The directors have also assessed the financial ability of the parent company to be able to provide financial support for a period of at least 12 months from the date of signing these financial statements.
On the basis of the above, the directors consider that it is appropriate to prepare the financial statements on a going concern basis.

  
1.4

Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into functional currency at the balance sheet date exchange rates. Transactions in foreign currencies are translated at the rate of exchange according to the group monthly fixed rate determined at the beginning of each month. Exchange differences arising on translation are included as part of profit and loss account.
Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate according to the group monthly fixed rate determined at the beginning of each month. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are retranslated to the functional currency at foreign exchange rates ruling at the closing date for each month,

  
1.5

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods leave the warehouse.

  
1.6

Other operating income

Other operating income comprises amounts recharged to group undertakings in respect of expenditure incurred by the company on their behalf. Recharges are made at cost including mark-up.
Other operating income is recognised in the profit and loss in the month in which the related expenditure is incurred, provided that recovery from the group undertaking is probable and the amount can be measured reliably.
Amounts receivable from group undertakings are included within Amounts owed by group undertakings in the balance sheet.

 
1.7

Operating leases

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 12

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

  
1.8

Taxation

Current tax is provided at amount expected to be paid or recovered using the tax rates and laws that have been enacted by the balance sheet date and any adjustment to tax payable in respect of previous years. Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date.  Deferred taxation is provided at current rates of corporation tax, to take account of all timing differences between profits as stated in the financial statements and as computed for tax purposes except for assets not expected to crystallise in the foreseeable future. Deferred tax assets and liabilities have not been discounted.  Deferred tax is measured at the average tax rates that are expected to apply in the periods in which the timing differences are expected to reverse based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

 
1.9

Pensions

Payments are made based on a defined contribution. A defined contribution plan is a post-employment benefit plan under which the company pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognised as an expense in the profit and loss account in the years during which services are rendered by employees.
The charge in these financial statements comprises contributions payable on the salaries for the year. Further details are included in note 16 of the financial statements.
The assets of the scheme are held separately from those of the company in an independently administrated fund.

Page 13

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

 
1.10

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets acquired as part of a business combination are measured at fair value at the acquisition date.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Goodwill
-
10
years
Store design
-
3
years

 
1.11

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 and fittings
-
20%
per annum
Projects in progress
-
20%
per annum

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.

Projects in progress are not depreciated until completion.

Page 14

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

  
1.12

Financial instruments

Financial assets and financial liabilities are recognised when the Group becomes a party to the contractual provisions of the instrument.
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 Group after deducting all of its liabilities.
Financial assets and liabilities
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Group intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Debt instruments which meet the following conditions of being ‘basic’ financial instruments as defined in paragraph 11.9 of FRS 102 are subsequently measured at amortised cost using the effective interest method. 
Debt instruments that have no stated interest rate (and do not constitute financing transaction) and are classified as payable or receivable within one year are initially measured at an undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting conditions of being ‘basic’ financial instruments are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Group transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Group, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs.

Page 15

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

 
1.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.14

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.


Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of financial statements in conformity with Generally Accepted Accounting Practice (GAAP) requires management to make estimates and judgments that affect the reported amounts of assets and liabilities as well the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.
Critical judgements
There were no judgements required to be made in preparing the accounts which had, or could have had, a material impact on the accounts.
Critical estimates 
There were no estimates required to be made in preparing the accounts, which had, or could have had, a material impact on the accounts. 


3.


Turnover

2024
2023
£
£

International travel retail
-
7,501

-
7,501


The Company operates solely within the United Kingdom, their business predominantly being the selling of luxury chocolate and sugar confectionary at the UK airports.

Page 16

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Other operating income

2024
2023
£
£

Other operating income
237,587
486,792

237,587
486,792


Other operating income comprises global headquarter recharges as well as local travel retail management fees.


5.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Depreciation
895
9,300

Amortisation
9,300
9,300

Exchange differences
(192,293)
(228,431)


6.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 5).


7.


Staff costs

The aggregate costs of employment were as follows:


2024
2023
£
£



Wages and salaries
124,765
307,464

Social security costs
15,477
39,277

Other pension costs
11,007
69,688

151,249
416,429

Page 17

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Directors' emoluments

For the year ended 31 December 2024, no remuneration (2023: no remuneration) was paid by the Company to the directors. All directors are remunerated by other Godiva companies in respect of their services to the Godiva group as a whole. The directors holding office during the year consider their services to be incidental to their duties within the Godiva group and accordingly no remuneration has been apportioned to the Company.


9.


Taxation



Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - lower than) the standard rate of corporation tax in the UK of 25% (2023 - 25%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
188,186
219,047


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
47,047
54,762

Effects of:


Non-tax deductible amortisation of goodwill and impairment
2,325
-

Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
1,545
4,392

Capital allowances for year in excess of depreciation
(678)
-

Utilisation of trade losses
(17,041)
(5,192)

Other timing differences leading to an increase (decrease) in taxation
(6,584)
-

Utilisation of non-trade losses
(26,614)
(53,962)

Total tax charge for the year
-
-


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 18

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Intangible assets




Goodwill
Store design
Total

£
£
£



Cost


At 1 January 2024
93,004
215,757
308,761



At 31 December 2024

93,004
215,757
308,761



Amortisation


At 1 January 2024
68,210
215,757
283,967


Charge for the year on owned assets
9,300
-
9,300



At 31 December 2024

77,510
215,757
293,267



Net book value



At 31 December 2024
15,494
-
15,494



At 31 December 2023
24,794
-
24,794



Page 19

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Tangible fixed assets





Fixtures and fittings
Projects in progress
Total

£
£
£



Cost or valuation


At 1 January 2024
403,207
888
404,095


Disposals
-
(888)
(888)



At 31 December 2024

403,207
-
403,207



Depreciation


At 1 January 2024
402,312
-
402,312


Charge for the year on owned assets
895
-
895



At 31 December 2024

403,207
-
403,207



Net book value



At 31 December 2024
-
-
-



At 31 December 2023
895
888
1,783


12.


Debtors

2024
2023
£
£


Trade debtors
-
842

Amounts owed by group undertakings
3,082,735
3,796,939

Other debtors
13,813
10,747

Prepayments and accrued income
6,530
1,068

3,103,078
3,809,596


The amounts owed by group undertakings are unsecured, interest free and repayable on demand.

Page 20

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
93,302
8,490

93,302
8,490



14.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
987
4,674

Amounts owed to group undertakings
4,196,741
4,899,768

Other taxation and social security
-
20,142

Other creditors
-
2,994

Accruals and deferred income
80,992
172,117

4,278,720
5,099,695


The amounts owed to group undertakings are unsecured, interest free and repayable on demand.


15.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



511,980 (2023 - 511,980) Ordinary share capital shares of £1.00 each
511,980
511,980



16.


Pension commitments

The total pension charge for the year was £11,007 (2023: £69,688).
The amount outstanding at 31 December 2024, included within accruals, relating to pension contributions was £nil (2023: £26,334).


17.


Related party transactions

The Company is exempt under the terms of FRS 102 for qualifying entities from disclosing related party transactions with entities that are wholly owned members of the Yildiz Uluslararasi Gida Yatirimlari A.S group or investees of the group qualifying related parties.

Page 21

 
GODIVA GLOBAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

18.


Post balance sheet events

There have been no significant events affecting the Company since the year end.


19.


Controlling party

Godiva Belgium BV is the Company's immediate parent company. Kökler Yatrim Holding A.S. is the company's ultimate parent entity undertaking, a company incorporated in Turkey. Mr Murat Ülker is the ultimate controlling party by virtue of their shareholding in Kökler Yatrim Holding A.S.
Yildiz Uluslararasi Gida Yatirimlari A.S is the parent undertaking of the smallest group of undertakings to consolidate these financial statements at 31 December 2024. The consolidated financial statements of Yildiz Uluslararasi Gida Yatirimlari A.S can be obtained from:
Registered office:
Kisikli Mahallesi Çesme Çikmazi Sokak No:6/1
34692
Üsküdar/Istanbul
Turkey 

Page 22