Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-312023-01-01The principal activity of the company is that of fund management.truefalse11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02847198 2023-01-01 2023-12-31 02847198 2022-01-01 2022-12-31 02847198 2023-12-31 02847198 2022-12-31 02847198 c:Director1 2023-01-01 2023-12-31 02847198 d:ComputerEquipment 2023-01-01 2023-12-31 02847198 d:ComputerEquipment 2023-12-31 02847198 d:ComputerEquipment 2022-12-31 02847198 d:CurrentFinancialInstruments 2023-12-31 02847198 d:CurrentFinancialInstruments 2022-12-31 02847198 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02847198 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 02847198 d:ShareCapital 2023-12-31 02847198 d:ShareCapital 2022-12-31 02847198 d:RetainedEarningsAccumulatedLosses 2023-12-31 02847198 d:RetainedEarningsAccumulatedLosses 2022-12-31 02847198 c:OrdinaryShareClass1 2023-01-01 2023-12-31 02847198 c:OrdinaryShareClass1 2023-12-31 02847198 c:OrdinaryShareClass1 2022-12-31 02847198 c:FRS102 2023-01-01 2023-12-31 02847198 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02847198 c:FullAccounts 2023-01-01 2023-12-31 02847198 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02847198 2 2023-01-01 2023-12-31 02847198 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02847198









GUYON CAPITAL MANAGEMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
GUYON CAPITAL MANAGEMENT LIMITED
REGISTERED NUMBER: 02847198

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
1
1

  
1
1

Current assets
  

Cash at bank and in hand
 4 
66,387
74,378

  
66,387
74,378

Creditors: amounts falling due within one year
 5 
(2,400)
(2,400)

Net current assets
  
 
 
63,987
 
 
71,978

Total assets less current liabilities
  
63,988
71,979

  

Net assets
  
63,988
71,979


Capital and reserves
  

Called up share capital 
 6 
131,943
131,943

Profit and loss account
  
(67,955)
(59,964)

  
63,988
71,979

Page 1

 
GUYON CAPITAL MANAGEMENT LIMITED
REGISTERED NUMBER: 02847198
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 March 2025.




Mr C R Herman
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
GUYON CAPITAL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Guyon Capital Management Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 98 Heath Street, London, NW3 1DP. The principal activity of the company is fund management.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

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.

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
Over 4 years

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.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price

Page 3

 
GUYON CAPITAL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2023
2,810



At 31 December 2023

2,810



Depreciation


At 1 January 2023
2,809



At 31 December 2023

2,809



Net book value



At 31 December 2023
1



At 31 December 2022
1
Page 4

 
GUYON CAPITAL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
66,387
74,378



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
2,400
2,400

2,400
2,400



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



131,943 (2022 - 131,943) Ordinary shares of £1.00 each
131,943
131,943



7.


Related party transactions

There was £Nil related party transactions in the year. (2022: £Nil)

 
Page 5