REGISTERED NUMBER: 10573080 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Global Partners Digital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms L Kaspar

REGISTERED OFFICE:

167-169 Great Portland Street

Fifth Floor

London

W1W 5PF

REGISTERED NUMBER:

10573080 (England and Wales)

AUDITORS:

Sterling Partners Limited

Chartered Accountants

Statutory Auditors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

FIXED ASSETS

Tangible assets

4

1,170

1,317

CURRENT ASSETS

Debtors

5

56,639

478,978

Cash at bank and in hand

1,339,450

577,003

1,396,089

1,055,981

CREDITORS

Amounts falling due within one year

6

(622,853

)

(397,817

)

NET CURRENT ASSETS

773,236

658,164

TOTAL ASSETS LESS CURRENT LIABILITIES

774,406

659,481

CAPITAL AND RESERVES

Called up share capital

7

50

50

Capital redemption reserve

8

50

50

Retained earnings

8

774,306

659,381

SHAREHOLDERS' FUNDS

774,406

659,481

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 17 December 2025 and were signed by:

Ms L Kaspar - Director

1.	STATUTORY INFORMATION

Global Partners Digital 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

Straight line over 3 years

Government and other grants

Grant income is recognised when the company has met all conditions and has a right to the funds. Conditional grants are spread over the period of associated activity, while unconditional grants are recognised once receivable. Any funds received in advance are recorded as deferred income until related obligations are fulfilled.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

16,274

Additions

1,755

Disposals

(3,180

)

At 31 March 2025

14,849

DEPRECIATION

At 1 April 2024

14,957

Charge for year

1,902

Eliminated on disposal

(3,180

)

At 31 March 2025

13,679

NET BOOK VALUE

At 31 March 2025

1,170

At 31 March 2024

1,317

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,655

476,316

Other debtors

1,145

1,580

VAT

39

-

Prepayments

5,800

1,082

56,639

478,978

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

34,229

37,566

Corporation tax

55,493

70,213

Social security and other taxes

19,755

19,264

VAT

-

78

Pension liability

-

3,131

Deferred income

441,294

210,087

Accrued expenses

72,082

57,478

622,853

397,817

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary

1

50

50

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

659,381

50

659,431

Profit for the year

164,925

164,925

Dividends

(50,000

)

(50,000

)

At 31 March 2025

774,306

50

774,356

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mir Seyed Mokhtassi BSc (Hons) FCA (Senior Statutory Auditor)

for and on behalf of Sterling Partners Limited

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms L Kaspar.

11.	CHANGE IN PRESENTATION

The presentation of turnover has changed to breakdown turnover by commercial income and grants received. The reason for the change in presentation is to add further transparency in line with FRS 102 1A.