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Company Registration No. 07530420 (England and Wales)
Constellation Global Limited Unaudited accounts for the year ended 31 December 2024
Constellation Global Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Constellation Global Limited Company Information for the year ended 31 December 2024
Director
Timothy James Disbrey
Company Number
07530420 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H 9JQ England
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Constellation Global Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
644 
869 
Current assets
Debtors
5
186,172 
468,560 
Cash at bank and in hand
173,287 
211,127 
359,459 
679,687 
Creditors: amounts falling due within one year
6
(550,079)
(761,912)
Net current liabilities
(190,620)
(82,225)
Total assets less current liabilities
(189,976)
(81,356)
Creditors: amounts falling due after more than one year
7
(35,160)
(37,500)
Net liabilities
(225,136)
(118,856)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(225,138)
(118,858)
Shareholders' funds
(225,136)
(118,856)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 December 2025 and were signed on its behalf by
Timothy James Disbrey Director Company Registration No. 07530420
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Constellation Global Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Constellation Global Limited is a private company, limited by shares, registered in England and Wales, registration number 07530420. The registered office is 71-75, Shelton Street, London, WC2H 9JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,104 
At 31 December 2024
1,104 
Depreciation
At 1 January 2024
235 
Charge for the year
225 
At 31 December 2024
460 
Net book value
At 31 December 2024
644 
At 31 December 2023
869 
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Computer equipment - 20% straight line If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates
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Constellation Global Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
110,648 
138,603 
Amounts due from group undertakings etc.
65,346 
33,237 
Accrued income and prepayments
2,789 
296,720 
Other debtors
7,389 
- 
186,172 
468,560 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
7,470 
VAT
123,035 
231,954 
Trade creditors
174,206 
172,394 
Amounts owed to group undertakings and other participating interests
1,329 
- 
Taxes and social security
26,736 
21,301 
Other creditors
241,227 
110,638 
Loans from directors
(16,570)
(17,976)
Accruals
116 
236,131 
550,079 
761,912 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
35,160 
37,500 
8
Transactions with related parties
There are related party transactions in the accounts with companies under common control. The balances at the year end are as follows: Debtors: Constellation Global Cyprus Ltd - £1348.76 Constellation Global Denmark DKK - £18991.91 Constellation Global Denmark EUR - £56.40 Constellation Global Hong Kong - £5705.12 Constellation Global Portugal - £8.35 Constellation Global Rus Ltd - £2168.33 Constellation Global Group Limited - £36198.64 Constellation Global UK Limited - £566 LOVE PAYE limited - £303 Creditors: Constellation-Global Germany GmbH - £1329.22 These loans are under informal arrangements and are repayable on demand. There is no interest charged on these loans.
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Constellation Global Limited Notes to the Accounts for the year ended 31 December 2024
9
Controlling party
Constellation Global Limited is wholly owned by Constellation Global Group Limited, whose registered office address is 71-75 Shelton Street, London, WC2H 9JQ
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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