Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 2026-02-28 false 2025-03-01 false true No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05376107 2025-03-01 2026-02-28 05376107 2024-03-01 2025-02-28 05376107 2026-02-28 05376107 2025-02-28 05376107 c:Director1 2025-03-01 2026-02-28 05376107 c:Director2 2025-03-01 2026-02-28 05376107 d:FurnitureFittings 2025-03-01 2026-02-28 05376107 d:FurnitureFittings 2026-02-28 05376107 d:FurnitureFittings 2025-02-28 05376107 d:ComputerEquipment 2025-03-01 2026-02-28 05376107 d:ComputerEquipment 2026-02-28 05376107 d:ComputerEquipment 2025-02-28 05376107 d:CurrentFinancialInstruments 2026-02-28 05376107 d:CurrentFinancialInstruments 2025-02-28 05376107 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 05376107 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 05376107 d:ShareCapital 2026-02-28 05376107 d:ShareCapital 2025-02-28 05376107 d:RetainedEarningsAccumulatedLosses 2026-02-28 05376107 d:RetainedEarningsAccumulatedLosses 2025-02-28 05376107 c:OrdinaryShareClass1 2025-03-01 2026-02-28 05376107 c:OrdinaryShareClass1 2026-02-28 05376107 c:FRS102 2025-03-01 2026-02-28 05376107 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05376107 c:FullAccounts 2025-03-01 2026-02-28 05376107 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05376107 e:PoundSterling 2025-03-01 2026-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05376107 GLOBAL OPPORTUNITIES CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
GLOBAL OPPORTUNITIES CONSULTING LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
GLOBAL OPPORTUNITIES CONSULTING LIMITED REGISTERED NUMBER:05376107
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 9,813 |  | 13,752 |
Cash at bank and in hand |  | 32,019 |  | 60,670 |
|  | 41,832 |  | 74,422 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (3,559) |  | (8,874) |
Net current assets |  |  | 38,273 |  | 65,548
Net assets |  |  | 38,273 |  | 65,548
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 6,100 |  | 6,100
Profit and loss account |  |  | 32,173 |  | 59,448
|  |  | 38,273 |  | 65,548
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.
Nasim Ali | Brigitte Ali
Director | Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
GLOBAL OPPORTUNITIES CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
Global Opportunities Consulting Limited is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The Company's principal place of business is at 28 Lyndale Avenue, London NW2 2QA. The principal activity of the Company is that of an agency for the export of commodities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
As at 28 February 2026, the Company reported a loss of £20,092 (2024 - £nil). The directors have prepared projected cashflow forecasts for the period ending 12 months from the date of their approval of these financial statements and based on these and anticipated sources of future finance, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding value added tax. Revenue is recognised in the period in which it is earned.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures & fittings | - | 3 years
|  |  |  | Computer equipment | - | 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 2
GLOBAL OPPORTUNITIES CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at the transaction price.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.9 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ Sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.10 | Pensions
Defined contribution pension plan The Company contributes to defined contribution plans for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plans are held separately from the Company in independently administered funds. Page 3
GLOBAL OPPORTUNITIES CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.11 | Dividends
Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
The directors were the only employees of the company during the current and preceding period.
4. | Tangible fixed assets
|  | Fixtures & fittings | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 March 2025 | 384 | 1,610 | 1,994
| At 28 February 2026 | 384 | 1,610 | 1,994
| Depreciation |  |  |
| At 1 March 2025 | 384 | 1,610 | 1,994
| At 28 February 2026 | 384 | 1,610 | 1,994
| Net book value |  |  |
| At 28 February 2026 | - | - | -
| At 28 February 2025 | - | - | -
Page 4
GLOBAL OPPORTUNITIES CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 5,247 | 13,055
| Other debtors | 142 | 70
| Prepayments and accrued income | 607 | 627
| Tax recoverable | 3,817 | -
|  | 9,813 | 13,752
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Taxation and social security | 284 | 5,815
| Other creditors | 457 | 442
| Accruals and deferred income | 2,818 | 2,617
|  | 3,559 | 8,874
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 6,100 Ordinary shares of £1.00 each | 6,100 | 6,100
Page 5