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Registered number: 03744435
Global Journey Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Accountancy People Manchester Limited
Global Journey Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Global Journey Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03744435

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 75,094 |  | 53,702
|  |  | 75,094 |  | 53,702
CURRENT ASSETS
Stocks | 5 | 283,412 |  | 266,300 |
Debtors | 6 | 167,075 |  | 115,633 |
Cash at bank and in hand |  | 15,177 |  | 15,573 |
|  | 465,664 |  | 397,506 |
Creditors: Amounts Falling Due Within One Year | 7 | (191,139 ) |  | (126,315 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 274,525 |  | 271,191
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 349,619 |  | 324,893
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (135,345 ) |  | (119,951 )
NET ASSETS |  |  | 214,274 |  | 204,942
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,000 |  | 10,000
Share premium account |  |  | 165,100 |  | 165,100
Profit and Loss Account |  |  | 39,174 |  | 29,842
SHAREHOLDERS' FUNDS |  |  | 214,274 |  | 204,942

Page 1
Page 2
Global Journey Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ian Samuels Director
4 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Global Journey Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Global Journey Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03744435 . The registered office is Unit 3 Boston Court, Kansas Avenue Salford Quays, Manchester, M50 2GN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance
Computer Equipment | 33% On Cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 13)
15 13
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 14,442 | 199,258 | 113,153 | 62,948 | 389,801
Additions | - | 29,599 | - | 7,041 | 36,640
Disposals | - | (20,661 ) | - | - | (20,661 )
As at 31 December 2025 | 14,442 | 208,196 | 113,153 | 69,989 | 405,780

...CONTINUED
Page 3
Page 4
Global Journey Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 5,629 | 164,640 | 106,160 | 59,670 | 336,099
Provided during the period | 1,322 | 8,942 | 1,049 | 2,617 | 13,930
Disposals | - | (19,343 ) | - | - | (19,343 )
As at 31 December 2025 | 6,951 | 154,239 | 107,209 | 62,287 | 330,686
Net Book Value
As at 31 December 2025 | 7,491 | 53,957 | 5,944 | 7,702 | 75,094
As at 1 January 2025 | 8,813 | 34,618 | 6,993 | 3,278 | 53,702

Cost or valuation as at 31 December 2025 represented by:

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
At cost | 14,442 | 208,196 | 113,153 | 69,989 | 405,780
| 14,442 | 208,196 | 113,153 | 69,989 | 405,780

Included within the net book value of Fixtures & Fittings above is £378 (2024 - £445) in respect of
freehold land and buildings.
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 283,412 |  | 266,300

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 100,092 |  | 62,363
Other debtors | 8,855 |  | 32,231
Other debtors (1) | 58,128 |  | 21,039
| 167,075 |  | 115,633

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 65,218 |  | 43,496
Other taxes and social security | 5,432 |  | 4,824
VAT | 81,926 |  | 62,236
Other creditors | 5,949 |  | 8,594
Other creditors (1) | 203 |  | -
Other creditors (2) | 29,000 |  | -
Other creditors (5) | 3,107 |  | 6,165
Accruals and deferred income | 304 |  | 1,000
| 191,139 |  | 126,315

Page 4
Page 5
Global Journey Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Director's loan account | 135,345 |  | 119,951

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

10. Related Party Transactions
Included within Debtors are monies loaned from Global Journey Limited to Global Journey Media Limited, at the year end the balance on this loan was £51,928 (2024: £21,039).
11. Ultimate Controlling Party
The company's ultimate controlling party is Colin Samuels and Ian Samuels by virtue of their ownership of 65% of the issued share capital in the company.
Page 5