0 0 EisnerAmper Global Limited 09239461 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is acting as a coordinating entity for its legally independent member firms in the EisnerAmper Global network. Its legally independent member firms provide Audit, Tax and Advisory services to financial services entities and companies trading internationally via global hubs. Digita Accounts Production Advanced 6.30.9574.0 true 09239461 2025-01-01 2025-12-31 09239461 2025-12-31 09239461 core:CurrentFinancialInstruments 2025-12-31 09239461 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09239461 bus:SmallEntities 2025-01-01 2025-12-31 09239461 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09239461 bus:FilletedAccounts 2025-01-01 2025-12-31 09239461 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09239461 bus:RegisteredOffice 2025-01-01 2025-12-31 09239461 bus:Director1 2025-01-01 2025-12-31 09239461 bus:Director2 2025-01-01 2025-12-31 09239461 bus:Director3 2025-01-01 2025-12-31 09239461 bus:Director4 2025-01-01 2025-12-31 09239461 bus:Director5 2025-01-01 2025-12-31 09239461 bus:Director6 2025-01-01 2025-12-31 09239461 bus:Director7 2025-01-01 2025-12-31 09239461 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 09239461 bus:Agent1 2025-01-01 2025-12-31 09239461 countries:AllCountries 2025-01-01 2025-12-31 09239461 2024-01-01 2024-12-31 09239461 2024-12-31 09239461 core:CurrentFinancialInstruments 2024-12-31 09239461 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 xbrli:pure iso4217:GBP

Registration number: 09239461

EisnerAmper Global Limited
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

EisnerAmper Global Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

EisnerAmper Global Limited

Company Information

Directors | Mr M T Saw Mr P J Cogan Mr S O Harmouch Mr F Keane Mr S B Leung Mr A MacDonald Mr N Tsafos

Registered office | 5 High Green Great Shelford Cambridge CB22 5EG

Accountants | Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

EisnerAmper Global Limited

(Registration number: 09239461)
Balance Sheet as at 31 December 2025

| Note | 2025 $ | 2024 $
Current assets |  |  |
Debtors | 4 | 53,631 | 25,968
Cash at bank and in hand |  | 2,891 | 7,045
|  | 56,522 | 33,013
Creditors: Amounts falling due within one year | 5 | (36,822) | (13,968)
Net assets |  | 19,700 | 19,045
Reserves |  |  |
Retained earnings |  | 19,700 | 19,045
Surplus |  | 19,700 | 19,045

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:

......................................... Mr F Keane Director

EisnerAmper Global Limited

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

1 | General information

The company is a company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding $1 towards the assets of the company in the event of liquidation.

The company's registered number is 09239461.

The address of its registered office is:
5 High Green
Great Shelford
Cambridge
CB22 5EG

These financial statements were authorised for issue by the Board on 14 April 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

EisnerAmper Global Limited

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

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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 member entities for 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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

EisnerAmper Global Limited

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

4 | Debtors

Current | Note | 2025 $ | 2024 $
Trade debtors |  | 484 | -
Amounts owed by related parties |  | 33,250 | 25,121
Prepayments |  | 18,662 | -
Other debtors |  | 1,235 | 847
|  | 53,631 | 25,968

5 | Creditors

Creditors: amounts falling due within one year

| 2025 $ | 2024 $
Due within one year |  |
Trade creditors | - | 1,322
Taxation and social security | 154 | 376
Accruals and deferred income | 30,995 | 5,125
Amounts due to related parties | 5,673 | 7,145
| 36,822 | 13,968