Company registration number 08243938 (England and Wales)
Global Fundraising Services Ltd.
Financial Statements
For The Year Ended 31 December 2025
Pages For Filing With Registrar
Global Fundraising Services Ltd.
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Global Fundraising Services Ltd.
Balance Sheet
As At 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
2,100
2,100
Cash at bank and in hand
20
20
2,120
2,120
Creditors: amounts falling due within one year
5
(1,298,231)
(1,298,231)
Net current liabilities
(1,296,111)
(1,296,111)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(1,296,112)
(1,296,112)
Total equity
(1,296,111)
(1,296,111)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 August 2026
Mr M J Hogg
Director
Company registration number 08243938 (England and Wales)
Global Fundraising Services Ltd.
Notes To The Financial Statements
For The Year Ended 31 December 2025
Page 2
1
Accounting policies
Company information

Global Fundraising Services Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is Office 4, Riley Studios, 724 Holloway Road, London, N19 3JD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has ceased to trade, and has not undertaken a trade in the current accounting period. The financial statements have been prepared on the going concern basis due to the ongoing support of group companies. Without their support it would materially effect the company's ability to continue as a going concern.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Global Fundraising Services Ltd.
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2025
1
Accounting policies
(Continued)
Page 3
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Global Fundraising Services Ltd.
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2025
Page 4
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
2,100
2,100
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,925
1,925
Amounts owed to related undertakings
1,296,306
1,296,306
1,298,231
1,298,231
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter

We draw attention to note 1.2 of the financial statements, which describes the basis on which these financial statements have been prepared. Our opinion is not modified in this respect.

Senior Statutory Auditor:
Mr Athos Louca FCCA
Statutory Auditor:
DJH Audit Limited
Date of audit report:
4 August 2026
7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025
2024
Amounts due to related parties
£
£
Other related parties
540,229
540,229
Global Fundraising Services Ltd.
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2025
Page 5
8
Parent company

The immediate parent company is CSA Holdings Limited, incorporated in Hong Kong, which is both the smallest and largest company into which this company is consolidated. Copies of the consolidated accounts can be obtained from its registered office at Unit 604-08, 6/F, Wing On Centre, 111 Connaught Road Central, Sheung Wan, Hong Kong.

The ultimate controlling party is the Nelson Settlement, a discretionary Trust registered in the USA.

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