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Company No: 09162474 (England and Wales)

GUBERNO CAPITAL LIMITED

Unaudited Financial Statements
For the financial year ended 30 June 2024
Pages for filing with the registrar

GUBERNO CAPITAL LIMITED

Unaudited Financial Statements

For the financial year ended 30 June 2024

Contents

GUBERNO CAPITAL LIMITED

BALANCE SHEET

As at 30 June 2024
GUBERNO CAPITAL LIMITED

BALANCE SHEET (continued)

As at 30 June 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 20 20
20 20
Current assets
Debtors 4 401,997 450,835
Cash at bank and in hand 23,460 7,222
425,457 458,057
Creditors: amounts falling due within one year 5 ( 275,730) ( 356,030)
Net current assets 149,727 102,027
Total assets less current liabilities 149,747 102,047
Creditors: amounts falling due after more than one year 6 ( 33,509) ( 36,503)
Net assets 116,238 65,544
Capital and reserves
Called-up share capital 7 1 1
Profit and loss account 116,237 65,543
Total shareholder's funds 116,238 65,544

For the financial year ending 30 June 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Guberno Capital Limited (registered number: 09162474) were approved and authorised for issue by the Board of Directors on 16 June 2025. They were signed on its behalf by:

Mr J J Fabby
Director
GUBERNO CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
GUBERNO CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
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

Guberno Capital 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 Lowin House, Tregolls Road, Truro, Cornwall, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, 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 £.

Turnover

Turnover represents charges for management services provided and rent or other income from investment activity. Turnover is recognised in line with the underlying contractual arrangements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

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.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Investments in joint ventures Total
£ £
Cost or valuation before impairment
At 01 July 2023 20 20
At 30 June 2024 20 20
Carrying value at 30 June 2024 20 20
Carrying value at 30 June 2023 20 20

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
30.06.2024
Ownership
30.06.2023
Held
Karn Geoservices Ltd West Langarth Farm, Penstraze, Chacewater, Truro TR4 8PH Test drilling and boring Ordinary 20.00% 20.00% Direct

4. Debtors

2024 2023
£ £
Trade debtors 37,500 12,000
Other debtors 364,497 438,835
401,997 450,835

5. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loans 6,100 5,500
Trade creditors 2,631 3,049
Corporation tax 2,569 0
Other creditors 264,430 347,481
275,730 356,030

There are no amounts included above in respect of which any security has been given by the small entity.

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

2024 2023
£ £
Bank loans 33,509 36,503

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00 1 1

8. Related party transactions

Transactions with owners holding a participating interest in the entity

2024 2023
£ £
Guberno Limited 318,413 361,906

The company operates an interest free loan with the parent company. At the year end the balance due to Guberno Capital Limited was £318,413 (2023 - £361,906).

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

2024 2023
£ £
Karn Geoservices Limited 403 71,247

The company operates an interest free loan with the subsidiary company. At the year end the balance owed to Guberno Capital Limited was £403 (2023 - £71,247).

Transactions with the entity's directors

2024 2023
£ £
Mr J J Fabby (259,019) (345,318)

The director has advanced funds to the company on an interest free loan. At the year end the balance due to Mr J J Fabby was £259,019 (2023 - £345,318).

9. Ultimate controlling party

Parent Company:

Guberno Limited
Lowin House
Tregolls Road
Truro
Cornwall
TR1 2NA