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Registered number: 02847198 GUYON CAPITAL MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
GUYON CAPITAL MANAGEMENT LIMITED REGISTERED NUMBER: 02847198 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 1
|  |  | - |  | 1
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 63,585 |  | 66,387 |
|  | 63,585 |  | 66,387 |
Creditors: amounts falling due within one year | 6 | (1,200) |  | (2,400) |
Net current assets |  |  | 62,385 |  | 63,987
Total assets less current liabilities |  |  | 62,385 |  | 63,988
Net assets |  |  | 62,385 |  | 63,988
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 131,943 |  | 131,943
Profit and loss account |  |  | (69,558) |  | (67,955)
|  |  | 62,385 |  | 63,988
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GUYON CAPITAL MANAGEMENT LIMITED REGISTERED NUMBER: 02847198 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 22 December 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 2024
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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 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 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 2,810
| At 31 December 2024 | 2,810
| Depreciation |
| At 1 January 2024 | 2,809
| Charge for the year on owned assets | 1
| At 31 December 2024 | 2,810
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | 1
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GUYON CAPITAL MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 63,585 | 66,387
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accruals and deferred income | 1,200 | 2,400
|  | 1,200 | 2,400
7. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 131,943 (2023 - 131,943) Ordinary shares of £1.00 each | 131,943 | 131,943
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