REGISTERED NUMBER: 06379381 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Global Publishing Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Elancheran

M J O'Neill

V Prabhakar Ram

L G Stevens

REGISTERED OFFICE:

Carlson Suite

Vantage Point Business Village

Mitcheldean

Gloucestershire

GL17 0DD

REGISTERED NUMBER:

06379381 (England and Wales)

AUDITORS:

millhall consultants ltd

Carlson Suite

Vantage Point Business Village

Mitcheldean

Gloucestershire

GL17 0DD

FIXED ASSETS

Intangible assets

4

159,441

183,601

Tangible assets

5

22,662

20,174

Investments

6

11,116

11,116

193,219

214,891

CURRENT ASSETS

Debtors

7

3,090,253

3,639,444

Cash at bank

458,078

353,772

3,548,331

3,993,216

CREDITORS

Amounts falling due within one year

8

2,275,096

2,537,946

NET CURRENT ASSETS

1,273,235

1,455,270

TOTAL ASSETS LESS CURRENT LIABILITIES

1,466,454

1,670,161

CREDITORS

Amounts falling due after more than one year

9

-

60,180

NET ASSETS

1,466,454

1,609,981

CAPITAL AND RESERVES

Called up share capital

114,899

114,899

Share premium

788,308

788,308

Capital redemption reserve

4,767

4,767

Retained earnings

558,480

702,007

1,466,454

1,609,981

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 Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

L G Stevens - Director

1.	STATUTORY INFORMATION

Global Publishing Solutions Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant & Machinery etc 25%

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 17 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

$

COST

At 1 April 2025

and 31 March 2026

377,679

AMORTISATION

At 1 April 2025

194,078

Charge for year

24,160

At 31 March 2026

218,238

NET BOOK VALUE

At 31 March 2026

159,441

At 31 March 2025

183,601

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

$

COST

At 1 April 2025

152,407

Additions

8,257

At 31 March 2026

160,664

DEPRECIATION

At 1 April 2025

132,233

Charge for year

5,769

At 31 March 2026

138,002

NET BOOK VALUE

At 31 March 2026

22,662

At 31 March 2025

20,174

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

$

COST

At 1 April 2025

and 31 March 2026

11,116

NET BOOK VALUE

At 31 March 2026

11,116

At 31 March 2025

11,116

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

$

$

Trade debtors

668,122

1,213,092

Amounts owed by group undertakings

1,335,232

1,319,800

Other debtors

1,086,899

1,106,552

3,090,253

3,639,444

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

$

$

Trade creditors

301,958

453,948

Amounts owed to group undertakings

490,825

353,266

Taxation and social security

34,242

102,120

Other creditors

1,448,071

1,628,612

2,275,096

2,537,946

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

$

$

Other creditors

-

60,180

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ben Hall FCA (Senior Statutory Auditor)

for and on behalf of millhall consultants ltd

11.	RELATED PARTY TRANSACTIONS

The company has taken the exemption from disclosing related party transactions with group companies under the same control in accordance with FRS 102 Section 33 "Related Party Transactions".

During the year, there was an outstanding loan balance due to the company from a director. Interest was charge on the outstanding balance in accordance with the HMRC rate of interest at 2.25%.

01/04/2025

31/03/2026

Brought

Interest

Carried

forward

Repayments

charged

forward

$

$

$

$

Director's loan

299,918

-

6,748

306,666

299,918

-

6,748

306,666