Company No: 03755559 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	5,798		6,497
Investments	4	49,913		49,913
		55,711		56,410
Current assets
Debtors	5	1,310,329		1,277,916
Cash at bank and in hand		136,893		146,275
		1,447,222		1,424,191
Creditors: amounts falling due within one year	6	( 415,301)		( 375,194)
Net current assets		1,031,921		1,048,997
Total assets less current liabilities		1,087,632		1,105,407
Creditors: amounts falling due after more than one year	7	( 205,219)		( 231,800)
Provision for liabilities		( 1,450)		( 1,625)
Net assets		880,963		871,982
Capital and reserves
Called-up share capital	8	147		147
Share premium account		65,051		65,051
Profit and loss account		815,765		806,784
Total shareholder's funds		880,963		871,982

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Synergy Global Consulting Limited (registered number: 03755559) were approved and authorised for issue by the Board of Directors on 22 September 2026. They were signed on its behalf by:

E O'Keefe Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Synergy Global Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 264 Banbury Road, Oxford,, OX2 7DY, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 5 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		9

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	35,741		35,741
Additions	3,120		3,120
At 31 December 2025	38,861		38,861
Accumulated depreciation
At 01 January 2025	29,244		29,244
Charge for the financial year	3,819		3,819
At 31 December 2025	33,063		33,063
Net book value
At 31 December 2025	5,798		5,798
At 31 December 2024	6,497		6,497

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	49,913
At 31 December 2025	49,913
Carrying value at 31 December 2025	49,913
Carrying value at 31 December 2024	49,913

5. Debtors

	2025		2024
	£		£
Trade debtors	122,213		218,540
Amounts owed by Group undertakings	803,513		702,048
Other debtors	384,603		357,328
	1,310,329		1,277,916

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	26,632		28,538
Trade creditors	168,779		43,384
Taxation and social security	59,386		52,339
Other creditors	160,504		250,933
	415,301		375,194

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	205,219		231,800

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
147 Ordinary shares of £ 1.00 each	147		147

9. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	21,035		8,229

10. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Amount owed at the year-end by Synergy Global Group Ltd, the companies parent.	3,246		446

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
Sales made by the company to Synergy Global Consulting (Pty) Ltd, it's 49% subsidiary during the year.	198,277		244,586
Amount owed at the year-end by Synergy Global Consulting (Pty) Ltd to the company. This amount is shown in amounts owed by group companies. The loan is interest free and there is no date for repayment.	139,475		280,223
Synergy Global Holdings (Pty) Ltd owns the remaining 51% shareholding in Synergy Global Consulting (Pty) Ltd. Amount owed at the year-end by Synergy Global Holdings (Pty). This is shown within other debtors.	47,576		47,576
Sales made by the company to Synergy Global Consulting (France) SAS, it's 100% subsidiary during the year.	10,441		33,178
Amount owed at the year-end by Synergy Global Consulting (France) SAS to the company. This amount is shown in amounts owed by group companies. The loan is interest free and there is no date for repayment.	357,705		244,586
Amount owed at the year-end by OSIEC - Senegal, it's 100% subsidiary. This amount is shown in amounts owed by group companies.	303,087		176,793

All transactions were made on an arms length basis.

11. Ultimate controlling party

The immediate parent company is Synergy Global Group Limited, a company incorporated in England and Wales. There is no ultimate controlling company.