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Registered number:
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
COMPANY INFORMATION
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GLOBAL INVESTMENT STRATEGY UK LIMITED
CONTENTS
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GLOBAL INVESTMENT STRATEGY UK LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2026
Global Investment Strategy UK Limited is a financial services business offering a wide range of services to institutional, family office and high net worth clients.
The business performed in line with management expectations.
The business handles its risks by limiting principal risk. We do not see any material uncertainties.
During the year, the Company turnover increased significantly by 54% to £7,136,720, (2025: £4,642,080), with an increase in operating profit of 252% to £1,351,761, (2025: £383,771). Profit after taxation amounted to £737,452, (2025: £312,925).
The board has maintained control of operating costs during the year and will continue to maintain focus on keeping control of operational costs this year but has not determined targets.
At the end of the year under review the net assets of the company were £8,756,602, (2025: £8,269,322). Future developments The Board is committed to making only long-term investments in core activities that are related to our regulatory permissions and industry sector.
This report was approved by the board on 12 October 2026 and signed on its behalf.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The directors present their report and the financial statements for the year ended 31 March 2026.
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £737,452 (2025 - £312,925).
The directors paid a dividend of £250,172 in respect of the year ended 31 March 2026 (2025: £250,172).
The directors who served during the year were:
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GLOBAL INVESTMENT STRATEGY UK LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
The auditors, Ashings Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on
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GLOBAL INVESTMENT STRATEGY UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GLOBAL INVESTMENT STRATEGY UK LIMITED
We have audited the financial statements of GLOBAL INVESTMENT STRATEGY UK LIMITED (the 'Company') for the year ended 31 March 2026, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GLOBAL INVESTMENT STRATEGY UK LIMITED (CONTINUED)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GLOBAL INVESTMENT STRATEGY UK LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non compliance with laws and regulations, we considered the following: • the nature of the industry and sector, control environment and business performance including the design of the Company’s remuneration policies, key drivers for Directors’ remuneration, bonus levels and performance targets; • results of our enquiries of management about their own identification and assessment of the risks of irregularities; • any matters we identified having obtained and reviewed the Company’s documentation of their policies and procedures relating to: – identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; – detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; – the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; • the matters discussed among the audit engagement team and involving relevant internal specialists, including tax, real estate and pensions regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in management’s incentive to overstate profit. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, pensions legislation and tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company’s ability to operate or to avoid a material penalty. The key laws and regulations we considered in this context included the Financial Services and Markets Act. Audit response to risks identified As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations. In addition to the above, our procedures to respond to risks identified included the following: • reviewing the financial statement disclosures and testing to supporting documentation to assess
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GLOBAL INVESTMENT STRATEGY UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GLOBAL INVESTMENT STRATEGY UK LIMITED (CONTINUED)
compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
• enquiring of management concerning actual and potential litigation and claims; • performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; • reading minutes of meetings of those charged with governance, reviewing correspondence with HMRC; and • in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, including internal specialists, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
Northside House
Mount Pleasant
Herts
EN4 9EB
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GLOBAL INVESTMENT STRATEGY UK LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
REGISTERED NUMBER: 04576299
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
All amounts relate to continuing operations.
The notes on pages 12 to 29 form part of these financial statements.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
The company is incorporated in England and Wales as a private company limited by shares and operates from 200 Aldersgate Street, Upper Ground Floor, London EC1A 4HD with its registered office as disclosed on the information page.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The Company has taken advantage of the exemption in paragraph 1.12(b) of FRS 102 from the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17(d). This information is included in the consolidated financial statements of Octagonal Limited as at 31 March 2026, which may be obtained from C/O Global Investment Strategy UK Limited, 200 Aldersgate Street, London, EC1A 4HD.
These financial statements have been prepared to the nearest £1.
The following principal accounting policies have been applied:
Functional and presentation currency
The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non -monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are recognised in profit or loss within 'other operating income/(charges)'.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
The directors have assessed the Company's ability to continue as a going concern for at least twelve months from the date of approval of these financial statements, taking into account its net assets of £8,756,602, cash balances of £4,724,728 and regulatory capital position, and consider it appropriate to prepare the financial statements on a going concern basis.
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives of 5 years, from the date the asset is brought into use.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
The estimated useful lives range as follows:
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
The Company holds money on behalf of clients in accordance with the Client Assets Sourcebook (CASS) of the Financial Conduct Authority. Client money held in segregated accounts is held on statutory trust, does not belong to the Company and is not recognised in the statement of financial position.
Non-segregated client balances and balances held with agents are recognised within cash at bank and in hand (note 14), with a corresponding liability to clients included within creditors: amounts falling due within one year (note 15).
In prior years, balances held in non-segregated client bank accounts, balances held with agents, and client settlement and control accounts were presented net within cash at bank and in hand. Amounts owed to clients were offset against the related cash balances.
During the year the directors reviewed how assets and liabilities held for clients are presented, against the Client Assets Sourcebook (CASS) of the Financial Conduct Authority and the offsetting requirements of FRS 102 (section 11.38A). The company has no legally enforceable right to offset amounts owed to clients against these balances, and does not intend to settle them net. They are therefore now presented gross: • non-segregated client money, balances held with agents, and company funds held in segregated accounts are included within cash at bank and in hand (note 14); • the corresponding amounts owed to clients are included within creditors (note 15); • client money held in segregated accounts on statutory trust under CASS does not belong to the company, so it continues to be excluded from the statement of financial position.. The comparative figures for the year ended 31 March 2025 have been restated on the same basis and are shown in the aforementioned notes. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Impairment of financial assets
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Derecognised assets/liabilities
Derecognition of financial instruments
Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Critical judgment As described in note 13 the directors have not provided for the excess of the debt due from Octagonal Limited, the company's parent, over the net assets of that company. The directors believe this amount to be fully recoverable either from dividends and other realisations from group companies. Accordingly no provision against the amount due has been raised. Carrying value of investments in subsidiaries: the directors have assessed the carrying value of the investments in subsidiaries against their underlying net assets and expected future cash flows. An impairment charge of £150,000 has been recognised in the year (note 12). The remaining carrying value of £1,223,330 exceeds the aggregate net assets of the subsidiaries and is supported by the directors' forecasts of future profits. Recoverability of debtors: the directors review trade and other debtors for objective evidence of impairment. Bad debts of £900,183 (2025: £342,446) have been recognised in the year. Sources of estimation uncertainty As shown in note 10 amortisation has been charged on development costs incurred to date to the extent that the development projects have commenced being used in the business of the company. The directors believe the amount currently in use in the business represents 50% of the cost to date and have charged amortisation accordingly.
Analysis of turnover by country of destination:
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
8.Taxation (continued)
The company undertakes significant R&D work and receives credits. These are credited when received or when the reduction in corporation tax has been agreed by HM Revenue & Customs.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Page 25
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Page 26
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Profit and loss account
The Company makes contributions to employee pension schemes in accordance with the auto-enrolment rules. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £60,529, (2025 - £12,623). Contributions totalling £3,254, (2025 - £2,885) were payable to the fund at the balance sheet date and are included in creditors.
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GLOBAL INVESTMENT STRATEGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
The directors regard Octagonal Limited as being the immediate and ultimate parent undertaking. The directors regard Mr J W Gunn as being the ultimate controlling party.
The company is exempt under section 400 of the Companies Act 2006 from the requirement to prepare group accounts as it is included within the consolidated accounts of Octagonal Limited, its parent, which are available from its registered office: C/O Global Investment Strategy UK Limited, 200 Aldersgate Street, London, United Kingdom, EC1A 4HD. These financial statements therefore present information about the Company as an individual undertaking and not about its group.
The company is exempt from producing consolidated accounts as it is included within the consolidated accounts of Octagonal Limited, its parent which are available from its registered office: C/O Global Investment Strategy UK Limited, 200 Aldersgate Street, London, United Kingdom, EC1A 4HD.
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