REGISTERED NUMBER: 08631613 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

GLOBAL BRIDGING OPERATING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

T J Pothecary

T J Cooley

Mrs J E Sullivan

L Covill

SECRETARY:

Foot Anstey Secreterial Limited

REGISTERED OFFICE:

3rd Floor

2 Glass Wharf

Bristol

BS2 0EL

REGISTERED NUMBER:

08631613 (England and Wales)

ACCOUNTANTS:

A & N (Haslemere) Limited

Aruna House

2 Kings Road

Haslemere

Surrey

GU27 2QA

CURRENT ASSETS

Debtors

3

200,000

90,000

Cash at bank

28,654

102,078

228,654

192,078

CREDITORS

Amounts falling due within one year

4

11,836

8,797

NET CURRENT ASSETS

216,818

183,281

TOTAL ASSETS LESS CURRENT LIABILITIES

216,818

183,281

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

216,817

183,280

SHAREHOLDERS' FUNDS

216,818

183,281

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

T J Cooley - Director

1.	ACCOUNTING POLICIES

General information and basis of preparation

Global Bridging Operating Ltd ("the company") is a private company limited by shares incorporated in England and Wales. The address of the registered office is given in the company information on page 1. The Company is a wholly owned subsidiary of Global Bridging PLC.

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 (1a), the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102 (1a)) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention and are presented in sterling which is the functional currency of the company.

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

Turnover

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

Turnover from the provision of administrative services is recognised when the services are provided.

Taxation

Taxation expense for the year comprises current tax recognised in the year. Current tax is the amount of tax payable in respect of the taxable profit for the year or prior years and is calculated using tax rates and laws that have been enacted or substantively enacted by the year end.

2.	EMPLOYEES AND DIRECTORS

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

3.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Amounts owed by group undertakings

200,000

90,000

4.	CREDITORS LESS THAN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

10,816

7,997

Other creditors

1,020

800

11,836

8,797

5.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption available in paragraph 33.1A of FRS 102: Related party disclosures and has not disclosed transactions with other wholly owned Group companies Transactions between Group companies that eliminate in the consolidated financial statements are not disclosed.