REGISTERED NUMBER: 09448045 (England and Wales)

GHC GLOBAL LIMITED

Unaudited Financial Statements for the Year Ended 28 August 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Singh

Dr G S Suthi

Mrs R Kaur

REGISTERED OFFICE:

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

REGISTERED NUMBER:

09448045 (England and Wales)

ACCOUNTANTS:

BK Plus

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

4,100

5,100

Tangible assets

5

96,609

177,034

100,709

182,134

CURRENT ASSETS

Stocks

135,480

407,613

Debtors

337,733

2,271,616

Cash at bank

80,073

169,682

553,286

2,848,911

CREDITORS

Amounts falling due within one year

580,688

918,454

NET CURRENT (LIABILITIES)/ASSETS

(27,402

)

1,930,457

TOTAL ASSETS LESS CURRENT LIABILITIES

73,307

2,112,591

CREDITORS

Amounts falling due after more than one year

59,904

116,425

NET ASSETS

13,403

1,996,166

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

13,402

1,996,165

SHAREHOLDERS' FUNDS

13,403

1,996,166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 August 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 May 2026 and were signed on its behalf by:

S Singh - Director

1.	STATUTORY INFORMATION

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 7 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 29 August 2024

and 28 August 2025

5,100

AMORTISATION

Amortisation for year

1,000

At 28 August 2025

1,000

NET BOOK VALUE

At 28 August 2025

4,100

At 28 August 2024

5,100

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 29 August 2024

286,604

Disposals

(74,000

)

At 28 August 2025

212,604

DEPRECIATION

At 29 August 2024

109,570

Charge for year

26,588

Eliminated on disposal

(20,163

)

At 28 August 2025

115,995

NET BOOK VALUE

At 28 August 2025

96,609

At 28 August 2024

177,034