Own Gold Global Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14024048

Own Gold Global Ltd

Filleted Unaudited Financial Statements

31 December 2025

Own Gold Global Ltd

Financial Statements

Period ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Own Gold Global Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	15,414	10,414

Current assets

Stocks		2,937	2,937
Debtors	6	9,089,292	3,724,787
Cash at bank and in hand		405,845	128,718
		------------	------------
		9,498,074	3,856,442

Creditors: amounts falling due within one year	7	9,239,758	3,695,650
		------------	------------
Net current assets		258,316	160,792
		---------	---------
Total assets less current liabilities		273,730	171,206

Creditors: amounts falling due after more than one year	8	16,363	–
		---------	---------
Net assets		257,367	171,206
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	257,365	171,204
	---------	---------
Shareholders funds	257,367	171,206
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

C Kennison-Brooks	L Warlow
Director	Director

Company registration number: 14024048

Own Gold Global Ltd

Notes to the Financial Statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Woodland House, 415 Limpsfield Road, Warlingham, Surrey, CR6 9HA, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	1,285	10,617	11,902
Additions	4,163	3,961	8,124
	-------	--------	--------
At 31 December 2025	5,448	14,578	20,026
	-------	--------	--------
Depreciation
At 1 January 2025	257	1,231	1,488
Charge for the period	604	2,520	3,124
	-------	--------	--------
At 31 December 2025	861	3,751	4,612
	-------	--------	--------
Carrying amount
At 31 December 2025	4,587	10,827	15,414
	-------	--------	--------
At 31 December 2024	1,028	9,386	10,414
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	99,255	1,827
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,000	–
Other debtors	8,989,037	3,722,960
	------------	------------
	9,089,292	3,724,787
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	75,412	–
Trade creditors	53,759	35,538
Corporation tax	106,854	77,865
Assets under management	8,885,656	3,458,028
Other creditors	118,077	124,219
	------------	------------
	9,239,758	3,695,650
	------------	------------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	16,363	–
	--------	----

9. Related party transactions

At the year end, the company owed the directors £116,489 (2024: £120,761).