REGISTERED NUMBER: 03825882 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

GLOBAL MEDIATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A N Gersch

Mrs N R Gersch

Mr J I Lermer

SECRETARY:

Mr A N Gersch

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

03825882 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Intangible assets

4

608,614

26,629

Tangible assets

5

11,317

24,063

Investments

6

1,000

1,000

620,931

51,692

CURRENT ASSETS

Debtors

7

1,195,817

855,400

Cash at bank and in hand

344,056

674,065

1,539,873

1,529,465

CREDITORS

Amounts falling due within one year

8

1,551,062

1,337,353

NET CURRENT (LIABILITIES)/ASSETS

(11,189

)

192,112

TOTAL ASSETS LESS CURRENT LIABILITIES

609,742

243,804

CREDITORS

Amounts falling due after more than one year

9

16,667

14,667

NET ASSETS

593,075

229,137

CAPITAL AND RESERVES

Called up share capital

11

139

139

Retained earnings

592,936

228,998

SHAREHOLDERS' FUNDS

593,075

229,137

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 17 December 2025 and were signed on its behalf by:

Mr A N Gersch - Director

Mr J I Lermer - Director

1.	STATUTORY INFORMATION

Global Mediation 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 represents net invoiced sales of services, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 35 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

88,185

Additions

662,641

At 31 March 2025

750,826

AMORTISATION

At 1 April 2024

61,556

Charge for year

80,656

At 31 March 2025

142,212

NET BOOK VALUE

At 31 March 2025

608,614

At 31 March 2024

26,629

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

78,219

Additions

10,614

Disposals

(76,672

)

At 31 March 2025

12,161

DEPRECIATION

At 1 April 2024

54,156

Charge for year

761

Eliminated on disposal

(54,073

)

At 31 March 2025

844

NET BOOK VALUE

At 31 March 2025

11,317

At 31 March 2024

24,063

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaki

£

COST

At 1 April 2024

and 31 March 2025

1,000

NET BOOK VALUE

At 31 March 2025

1,000

At 31 March 2024

1,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,046,672

826,076

Amounts owed by group undertakings

19,446

7,668

Other debtors

77,500

1,438

Prepayments & accrued income

52,199

20,218

1,195,817

855,400

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 10)

4,000

10,000

Trade creditors

142,074

120,890

Tax

172,148

86,940

Social security and other taxes

24,857

21,704

VAT

257,064

220,159

Other creditors

15,883

8,827

Accruals

471,378

436,958

Deferred income

463,658

431,875

1,551,062

1,337,353

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 10)

16,667

14,667

10.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank loans

4,000

10,000

31.3.25

31.3.24

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

4,000

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

12,667

4,667

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

65

'A' ORDINARY

£1

65

65

25

'B' ORDINARY

£1

25

25

5

'C' ORDINARY

£1

5

5

30

'D' ORDINARY

£1

30

30

6

'E' ORDINARY

£1

6

7

5

'F' ORDINARY

£1

5

5

1

'G' ORDINARY

£1

1

1

1

'H' ORDINARY

£1

1

1

1

'i' ORDINARY

o1

1

-

139

139

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Share capital 9

o1

1

-

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr A N Gersch

Balance outstanding at start of year

-

-

Amounts advanced

648,429

-

Amounts repaid

(648,429

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mrs N R Gersch

Balance outstanding at start of year

-

-

Amounts advanced

952

-

Amounts repaid

(952

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

13.	RELATED PARTY DISCLOSURES

As of the balance sheet date, included in debtors due within one year is £19,446 (2024: £7,668), due and repayable by Global Training Group Ltd. The amount is interest-free and repayable upon demand. The company is under common control by the directors.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A N Gersch.