REGISTERED NUMBER: 11873093 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GLOBAL PREDICTIVE ANALYTICS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S L Lourenco

M Correia Lourenco

REGISTERED OFFICE:

3 Manor Road

Colchester

Essex

CO3 3LU

REGISTERED NUMBER:

11873093 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Tangible assets

4

2,860

3,813

CURRENT ASSETS

Debtors

5

7,500

7,902

Investments

6

206,744

210,106

Cash at bank

91,500

91,740

305,744

309,748

CREDITORS

Amounts falling due within one year

7

20,909

23,707

NET CURRENT ASSETS

284,835

286,041

TOTAL ASSETS LESS CURRENT LIABILITIES

287,695

289,854

PROVISIONS FOR LIABILITIES

-

2,205

NET ASSETS

287,695

287,649

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

287,694

287,648

287,695

287,649

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 December 2025 and were signed on its behalf by:

S L Lourenco - Director

1.	STATUTORY INFORMATION

Global Predictive Analytics Ltd 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.

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.

Office equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

The company has chosen to adopt section 12 of FRS102 in respect of financial instruments.

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. Where the company has entered into derivative financial contracts to manage the risk exposure on the investment portfolio, these derivatives are also measured at fair value at each reporting date. Movements in the fair value of these positions are recognised in profit or loss for the period, and are also included for the purposes of corporation tax. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Work in progress

Turnover which had not been invoiced at the balance sheet date is shown as work in progress.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,288

3,051

10,339

DEPRECIATION

At 1 April 2024

4,280

2,246

6,526

Charge for year

752

201

953

At 31 March 2025

5,032

2,447

7,479

NET BOOK VALUE

At 31 March 2025

2,256

604

2,860

At 31 March 2024

3,008

805

3,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax debtor

-

2,940

Work in progress

7,500

-

Prepayments

-

4,962

7,500

7,902

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

206,744

210,106

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,219

3,445

Social security and other taxes

4,271

4,270

Directors' loan accounts

8,544

13,507

Accrued expenses

4,875

2,485

20,909

23,707

8.	FINANCIAL INSTRUMENTS

Under section 12 of FRS102, the investment asset gains and losses are recognised in the profit and loss under hedge accounting.

The change in fair value recognised in these accounts is a loss of £5,972.

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of M Correia Lourenco and S L Lourenco, directors of the company who between them own 100% of the issued share capital.