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Registration number: 15466739

Global Health & Wellbeing Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Period from 5 February 2024 to 28 February 2025

Global Health & Wellbeing Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Global Health & Wellbeing Ltd

Company Information

Directors | Mrs D M Christie Mr J A Roan Mr M J Richardson

Registered office | 71-75 Shelton Street London WC2H 9JQ

Accountants | 10 CA Limited 10 Cheyne Walk Northampton Northamptonshire NN1 5PT

Global Health & Wellbeing Ltd

(Registration number: 15466739)
Abridged Balance Sheet as at 28 February 2025

| Note | 2025 £
Fixed assets |  |
Investments | 5 | 188,172
Current assets |  |
Debtors |  | 100
Creditors: Amounts falling due within one year |  | (150,000)
Net current liabilities |  | (149,900)
Total assets less current liabilities |  | 38,272
Creditors: Amounts falling due after more than one year |  | (621,290)
Net liabilities |  | (583,018)
Capital and reserves |  |
Called up share capital |  | 100
Retained earnings |  | (583,118)
Shareholders' deficit |  | (583,018)

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option to not file the profit and loss account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 7 October 2025 and signed on its behalf by:

Global Health & Wellbeing Ltd

(Registration number: 15466739)
Abridged Balance Sheet as at 28 February 2025

......................................... Mr M J Richardson Director

Global Health & Wellbeing Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 5 February 2024 to 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
71-75 Shelton Street
London
WC2H 9JQ
England

These financial statements were authorised for issue by the Board on 7 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The financial statements contain information about Global Health & Wellbeing Limited as an individual company and do not contain information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements due to its size..

Global Health & Wellbeing Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 5 February 2024 to 28 February 2025

Judgements

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate.
Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Global Health & Wellbeing Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 5 February 2024 to 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4 | Loss/profit before tax

Arrived at after charging/(crediting)

| 2025 £
Impairment loss | 583,118

Global Health & Wellbeing Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 5 February 2024 to 28 February 2025

5 | Investments

| Total £
Cost or valuation
Additions | 771,290
Disposals | (583,118)
At 28 February 2025 | 188,172
Provision
Carrying amount
At 28 February 2025 | 188,172

| 2025 £