Globe Drop Limited

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Globe Drop Limited For The Year Ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Globe Drop Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Globe Drop Limited , as a body, in accordance with the terms of our engagement letter dated 19 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Globe Drop Limited and state those matters that we have agreed to state to the director of Globe Drop Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Globe Drop Limited and its director as a body for our work or for this report.

It is your duty to ensure that Globe Drop Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Globe Drop Limited . You consider that Globe Drop Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Globe Drop Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24 August 2026

Feldon Tax & Accountancy

Chartered Certified Accountants

2nd Floor, Chestnut House

24 North Street

Rugby

Warwickshire

CV21 2AG

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Globe Drop Limited

Abridged Balance Sheet

As At 30 November 2025

Abridged Balance Sheet

Registered number: 14142494

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,311		1,789

			1,311		1,789
CURRENT ASSETS
Debtors		87,870		50,197
Cash at bank and in hand		84,742		22,375

		172,612		72,572
Creditors: Amounts Falling Due Within One Year		(346,259 )		(220,904 )

NET CURRENT ASSETS (LIABILITIES)			(173,647 )		(148,332 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(172,336 )		(146,543 )

NET LIABILITIES			(172,336 )		(146,543 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(172,436 )		(146,643 )

SHAREHOLDERS' FUNDS			(172,336)		(146,543)

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Globe Drop Limited

Abridged Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Milad Fini

Director

24 August 2026

The notes on pages 4 to 5 form part of these financial statements.

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Globe Drop Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 November 2025

Notes to the Abridged Financial Statements

1. General Information

Globe Drop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14142494 . The registered office is Little Orchard, Watling Street, Radlett, WD7 7HP.

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:

Computer Equipment

33% on a reducing balance basis

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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Globe Drop Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 December 2024	6,404
Additions	115

As at 30 November 2025	6,519

Depreciation
As at 1 December 2024	4,615
Provided during the period	593

As at 30 November 2025	5,208

Net Book Value
As at 30 November 2025	1,311

As at 1 December 2024	1,789

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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