Theguga.Com Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10481876

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		285		456
Investments	5		2,313,933		2,313,933

			2,314,218		2,314,389
CURRENT ASSETS
Debtors	6	831,500		827,500
Cash at bank and in hand		358,529		374,963

		1,190,029		1,202,463
Creditors: Amounts Falling Due Within One Year	7	(2,906,430 )		(2,908,911 )

NET CURRENT ASSETS (LIABILITIES)			(1,716,401 )		(1,706,448 )

TOTAL ASSETS LESS CURRENT LIABILITIES			597,817		607,941

Creditors: Amounts Falling Due After More Than One Year	8		(3,945 )		(11,835 )

NET ASSETS			593,872		596,106

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			593,772		596,006

SHAREHOLDERS' FUNDS			593,872		596,106

Page 1

Page 2

Theguga.Com Limited

Balance Sheet (continued)

As At 30 November 2024

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mohammad Ikram

Director

20th September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Theguga.Com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10481876 . The registered office is 408 Dawson House, 11 Circus Road West, London, SW11 8EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2023	684

As at 30 November 2024	684

Depreciation
As at 1 December 2023	228
Provided during the period	171

As at 30 November 2024	399

Net Book Value
As at 30 November 2024	285

As at 1 December 2023	456

5. Investments

	Unlisted	Other	Total
	£	£	£
Cost
As at 1 December 2023	2,063,933	250,000	2,313,933

As at 30 November 2024	2,063,933	250,000	2,313,933

Provision
As at 1 December 2023	-	-	-

As at 30 November 2024	-	-	-

Net Book Value
As at 30 November 2024	2,063,933	250,000	2,313,933

As at 1 December 2023	2,063,933	250,000	2,313,933

Page 3

Page 4

Theguga.Com Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	831,500	827,500

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Bank loans and overdrafts	7,890	7,890
Other creditors	243,280	243,280
Accruals and deferred income	444	480
Directors' loan accounts	2,654,816	2,657,261

	2,906,430	2,908,911

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	3,945	11,835

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100