REGISTERED NUMBER: 08445854 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CLIENT SERVICES (GLOBAL) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms K Leo

REGISTERED OFFICE:

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

REGISTERED NUMBER:

08445854 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

CURRENT ASSETS

Debtors

4

514,357

751,632

Cash at bank

26,578

383,151

540,935

1,134,783

CREDITORS

Amounts falling due within one year

5

643,260

913,005

NET CURRENT (LIABILITIES)/ASSETS

(102,325

)

221,778

TOTAL ASSETS LESS CURRENT LIABILITIES

(102,325

)

221,778

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(102,425

)

221,678

(102,325

)

221,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2026 and were signed by:

Ms K Leo - Director

1.	STATUTORY INFORMATION

Client Services (Global) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. The company incurred a loss of £324,103 during the year ended 31 December 2025 and, at that date, the balance sheet showed net liabilities of £102,325. The director has carefully considered the company's financial position and its ability to continue trading for a period of at least twelve months from the date of approval of these financial statements. In making this assessment, the director has reviewed the company's forecasts and cash flow projections, which indicate a return to profitability during the forthcoming financial year. The director is satisfied that the company will have sufficient resources to meet its liabilities as they fall due and continue trading in the ordinary course of business.

Accordingly, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts, VAT, and other sales-related taxes.

Service Income

Revenue from the provision of services is recognised in the period in which the services are rendered, when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company, and the stage of completion of the transaction at the end of the reporting period can be measured reliably. Where services are provided over a period of time, revenue is recognised on a straight-line basis or based on the proportion of work completed, as appropriate to the nature of the service.

Rental Income

Rental income from operating leases is recognised on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which the benefits derived from the leased asset are diminished. Incentives for lessees to enter into lease agreements are spread evenly over the lease term.

Financial instruments

Financial instruments, other than investments referred to below, are classified by the director as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

244,030

100,900

Amounts owed by group undertakings

118,891

118,891

Other debtors

151,436

531,841

514,357

751,632

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

199,185

38,350

Taxation and social security

79,846

173,984

Other creditors

364,229

700,671

643,260

913,005

6.	OTHER FINANCIAL COMMITMENTS

The company had total commitments at the balance sheet date of £254,014 (2024: £245,553).