REGISTERED NUMBER: 02982860 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

GLOBAL ATTRACTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Wettergren

C Pensa

N Tassan

REGISTERED OFFICE:

Unit C Spectrum Business Park

Bridge Road South

Wrexham Industrial Estate

Wrexham

LL13 9QA

REGISTERED NUMBER:

02982860 (England and Wales)

AUDITORS:

M. D. Coxey and Co. Limited

Chartered Accountants

and Statutory Auditors

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Barclays Bank plc

Leicester Servicing Centre

Leicester

Leicestershire

LE87 2BB

FIXED ASSETS

Tangible assets

4

6,093

9,926

CURRENT ASSETS

Stocks

5

85,686

11,415

Debtors

6

581,671

1,650,647

Cash at bank

348,469

711,759

1,015,826

2,373,821

CREDITORS

Amounts falling due within one year

7

317,043

1,311,413

NET CURRENT ASSETS

698,783

1,062,408

TOTAL ASSETS LESS CURRENT LIABILITIES

704,876

1,072,334

PROVISIONS FOR LIABILITIES

8

1,523

2,481

NET ASSETS

703,353

1,069,853

CAPITAL AND RESERVES

Called up share capital

9

173

173

Retained earnings

703,180

1,069,680

SHAREHOLDERS' FUNDS

703,353

1,069,853

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th March 2026 and were signed on its behalf by:

N Tassan - Director

C Pensa - Director

1.	STATUTORY INFORMATION

Global Attractions 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 and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

The company applies the percentage of completion method in accounting for its revenue. The directors consider the completion rate of each project to be equal to the percentage of time elapsed between the date of sale and the completion date.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st January 2025

833

38,763

39,596

Additions

-

2,971

2,971

At 31st December 2025

833

41,734

42,567

DEPRECIATION

At 1st January 2025

833

28,837

29,670

Charge for year

-

6,804

6,804

At 31st December 2025

833

35,641

36,474

NET BOOK VALUE

At 31st December 2025

-

6,093

6,093

At 31st December 2024

-

9,926

9,926

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

85,686

11,415

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

14,888

620,339

Amounts owed by group undertakings

430,761

540,709

Other debtors

-

32,868

VAT

75,322

79,993

Prepayments

60,700

376,738

581,671

1,650,647

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

27,173

61,955

Amounts owed to group undertakings

36,029

15,789

Tax

24,322

27,609

Social security and other taxes

23,774

24,947

Other creditors

17,437

17,604

Accrued expenses

188,308

1,163,509

317,043

1,311,413

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

1,523

2,481

Deferred

tax

£

Balance at 1st January 2025

2,481

Movement in the year due to:

changes in tax allowances

(958

)

changes in tax rates

changes in tax losses

Balance at 31st December 2025

1,523

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

17,273

Ordinary

1p

173

173

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Anthony Lewis, FCCA ACA (Senior Statutory Auditor)

for and on behalf of M. D. Coxey and Co. Limited

11.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

12.	ULTIMATE CONTROLLING PARTY