Global Journey Limited

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

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

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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.

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)

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

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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

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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.

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