Global Extrusion Direct Ltd

Financial Statements for the Year Ended 31 October 2025

DIRECTOR:

J C Davies

REGISTERED OFFICE:

1a Cefn Coed Crescent

Cardiff

South Glamorgan

CF23 6AT

REGISTERED NUMBER:

12246706 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Global Extrusion Direct Ltd for the year ended 31 October 2025 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Global Extrusion Direct Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Global Extrusion Direct Ltd and state those matters that we have agreed to state to the director of Global Extrusion Direct Ltd in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Global Extrusion Direct Ltd and its director for our work or for this report.

It is your duty to ensure that Global Extrusion Direct Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Global Extrusion Direct Ltd. You consider that Global Extrusion Direct Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Global Extrusion Direct Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BPU Limited

Chartered Accountants

22 May 2026

FIXED ASSETS

Tangible assets

3

1,099

1,202

CURRENT ASSETS

Debtors

4

-

9,491

Cash at bank

48,539

40,763

48,539

50,254

CREDITORS

Amounts falling due within one year

5

20,056

16,994

NET CURRENT ASSETS

28,483

33,260

TOTAL ASSETS LESS CURRENT
LIABILITIES

29,582

34,462

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

29,482

34,362

SHAREHOLDERS' FUNDS

29,582

34,462

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

J C Davies - Director

1.	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.

Plant and machinery

-

20% straight line

Computer equipment

-

33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Pension costs

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 November 2024

980

3,524

4,504

Additions

-

649

At 31 October 2025

980

4,173

5,153

DEPRECIATION

At 1 November 2024

637

2,665

3,302

Charge for year

196

556

752

At 31 October 2025

833

3,221

4,054

NET BOOK VALUE

At 31 October 2025

147

952

1,099

At 31 October 2024

343

859

1,202

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

9,491

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

5,954

3,567

Taxes & social security costs

11,590

11,498

Other creditors & accruals

2,512

1,929

20,056

16,994