REGISTERED NUMBER: 09100555 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

Global Domains Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

J D Richardson

REGISTERED OFFICE:

29a Crown Street

Brentwood

Essex

CM14 4BA

REGISTERED NUMBER:

09100555 (England and Wales)

ACCOUNTANTS:

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

FIXED ASSETS

Intangible assets

4

198,830

200,330

Tangible assets

5

225,192

238,858

Investments

6

225,000

-

649,022

439,188

CURRENT ASSETS

Stocks

28,874

28,874

Debtors

7

137,313

286,455

Cash at bank

109,662

18,205

275,849

333,534

CREDITORS

Amounts falling due within one year

8

174,070

129,032

NET CURRENT ASSETS

101,779

204,502

TOTAL ASSETS LESS CURRENT LIABILITIES

750,801

643,690

CREDITORS

Amounts falling due after more than one year

9

-

(8,168

)

PROVISIONS FOR LIABILITIES

(19,206

)

(19,396

)

NET ASSETS

731,595

616,126

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

731,495

616,026

SHAREHOLDERS' FUNDS

731,595

616,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15th October 2025 and were signed by:

J D Richardson - Director

1.	STATUTORY INFORMATION

Global Domains 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.

Revenue recognition

Revenue represents net invoiced sales of goods and services, and excludes Value Added Tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website domains are being amortised evenly over their estimated useful life of 5 years down to their estimated residual values.

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.

Plant and machinery etc

-

25% on cost and Straight line over 12 years

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 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.

Investments

Investments in shares are included at historical cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st July 2024

216,057

Disposals

(2,170

)

At 30th June 2025

213,887

AMORTISATION

At 1st July 2024

15,727

Eliminated on disposal

(670

)

At 30th June 2025

15,057

NET BOOK VALUE

At 30th June 2025

198,830

At 30th June 2024

200,330

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st July 2024

414,433

Additions

22,945

At 30th June 2025

437,378

DEPRECIATION

At 1st July 2024

175,575

Charge for year

36,611

At 30th June 2025

212,186

NET BOOK VALUE

At 30th June 2025

225,192

At 30th June 2024

238,858

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

225,000

At 30th June 2025

225,000

NET BOOK VALUE

At 30th June 2025

225,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

14,622

17,152

Other debtors

122,691

269,303

137,313

286,455

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

8,493

9,371

Trade creditors

-

1,266

Taxation

34,324

29,204

VAT

9,860

7,145

Other creditors

19,902

387

Deferred income

23,218

35,482

Director's loan account

30,313

30,000

Accrued expenses

47,960

16,177

174,070

129,032

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

8,168

10.	RELATED PARTY DISCLOSURES

Digital Sports Group Ltd

During the year, the company invoiced Digital Sports Group Ltd, a company under common control, for various services amounting to £124,558 (2024: £117,130). The amount due to the company from Digital Sports Group Ltd at the year-end amounted to £13,103 (2024: £21,522).

Brokersure Group Ltd

During the year, the company invoiced consultancy fees to Brokersure Group Ltd, a company in which J.D. Richardson is a director and shareholder, amounting to £60,000 (2024: £60,000). The amount due to the company from Brokersure Group Ltd at the year-end amounted to £Nil (2024: £Nil).

Reginald Developments Ltd

The company has advanced an interest-free loan to Reginald Developments Ltd, a company in which J.D. Richardson is a director and shareholder. The amount due to the company from Reginald Developments Ltd at the year-end amounted to £120,691 (2024: £170,691).

Stationery UK Limited

During the year, Stationery UK Limited, a company in which J.D. Richardson is a director and shareholder, advanced an interest free loan to the company. The amount due by the company to Stationery UK Limited in relation to this loan at the year-end amounted to £19,444 (2024: £86,111 due to the company).

During the year, the company invoiced Stationery UK Limited for various services amounting to £14,062 (2024: £16,705). The amount due to the company from Stationery UK Limited Limited in respect of these services at the year-end amounted to £1,518 (2024: 1,430).

Transactions with the director

During the year, the director continued to advance the company an interest free loan. The balance due to the director at the year-end in respect of this loan amounted to £30,313, (2024: £30,000).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Global Domains Limited for the year ended 30th June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Global Domains Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Global Domains Limited and state those matters that we have agreed to state to the director of Global Domains Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Global Domains Limited and its director for our work or for this report.

It is your duty to ensure that Global Domains Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Global Domains Limited. You consider that Global Domains Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Global Domains Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

15th October 2025