Registration number: SC764323

Global Digital Professional Ltd

(Registration number: SC764323)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	1,123	1,123
Current assets
Debtors	4	2,264	2,264
Cash at bank and in hand		2,130	2,130
		4,394	4,394
Creditors: Amounts falling due within one year	6	(5,165)	(5,165)
Net current liabilities		(771)	(771)
Total assets less current liabilities		352	352
Provisions for liabilities	7	(213)	(213)
Net assets		139	139
Capital and reserves
Called up share capital	8	100	100
Retained earnings		39	39
Shareholders' funds		139	139

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Global Digital Professional Ltd

(Registration number: SC764323)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 December 2025
 

......................................... Mr Paul John Arnfield Director

Global Digital Professional Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
16 Inveralmond Drive
Cramond
Edinburgh
EH4 6JX
Scotland

These financial statements were authorised for issue by the director on 11 December 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 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 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.

Going concern

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis on preparing its financial statements.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Global Digital Professional Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

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.

Global Digital Professional Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	1,458	1,458
At 31 March 2025	1,458	1,458
Depreciation
At 1 April 2024	335	335
At 31 March 2025	335	335
Carrying amount
At 31 March 2025	1,123	1,123
At 31 March 2024	1,123	1,123

4

Debtors

Current	2025 £	2024 £
Other debtors	2,264	2,264
	2,264	2,264

5	Cash and cash equivalents

	2025 £	2024 £
Cash at bank	2,130	2,130

Global Digital Professional Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	421	421
Social security and other taxes		278	278
Other payables		2	2
Income tax liability		4,464	4,464
		5,165	5,165

7	Provisions for liabilities

	Deferred tax £	Total £
At 1 April 2024	213	213
At 31 March 2025	213	213

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share class 1 of £1 each	100	100	100	100

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	421	421