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Registered number: 10104170
GLOBAL DILIGENCE UK LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
Craker Business Solutions LTD
Certified Chartered Accountants
4 Spur Road
Cosham
Portsmouth
PO6 3EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10104170
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,132
Investments 5 9,749 12,237
9,749 13,369
CURRENT ASSETS
Debtors 6 94,349 94,272
Cash at bank and in hand 2,286 4,646
96,635 98,918
Creditors: Amounts Falling Due Within One Year 7 (17,982 ) (16,669 )
NET CURRENT ASSETS (LIABILITIES) 78,653 82,249
TOTAL ASSETS LESS CURRENT LIABILITIES 88,402 95,618
NET ASSETS 88,402 95,618
CAPITAL AND RESERVES
Called up share capital 8 111 111
Other reserves (11 ) (11 )
Profit and Loss Account 88,302 95,518
SHAREHOLDERS' FUNDS 88,402 95,618
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Rogers
Director
16 April 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GLOBAL DILIGENCE UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10104170 . The registered office is 4 Spur Road, Cosham, Portsmouth, PO6 3EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 258 9,648 9,906
Disposals - (5,688 ) (5,688 )
As at 31 August 2025 258 3,960 4,218
Depreciation
As at 1 September 2024 258 8,516 8,774
Provided during the period - 370 370
Disposals - (4,926 ) (4,926 )
As at 31 August 2025 258 3,960 4,218
...CONTINUED
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Page 4
Net Book Value
As at 31 August 2025 - - -
As at 1 September 2024 - 1,132 1,132
5. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 12,237
Disposals (2,488 )
As at 31 August 2025 9,749
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 9,749
As at 1 September 2024 12,237
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 510 3,896
Other debtors 93,839 90,376
94,349 94,272
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 9
Other creditors 18,038 1,223
Taxation and social security (57 ) 15,437
17,982 16,669
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 111 111
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