REGISTERED NUMBER: 09738775 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

SEVEN CAPITAL (GC) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Balbinder Sohal

REGISTERED OFFICE:

97 Park Lane

Mayfair

London

W1K 7TG

REGISTERED NUMBER:

09738775 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Investments

4

20

20

Investment property

5

31,319,673

31,289,173

31,319,693

31,289,193

CURRENT ASSETS

Debtors

6

10,368,395

10,224,303

Cash at bank and in hand

79,918

28,759

10,448,313

10,253,062

CREDITORS

Amounts falling due within one year

7

6,752,172

5,502,216

NET CURRENT ASSETS

3,696,141

4,750,846

TOTAL ASSETS LESS CURRENT LIABILITIES

35,015,834

36,040,039

CREDITORS

Amounts falling due after more than one year

8

(24,736,175

)

(23,922,077

)

PROVISIONS FOR LIABILITIES

10

(2,058,828

)

(2,364,298

)

NET ASSETS

8,220,831

9,753,664

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

12

8,220,830

9,753,663

SHAREHOLDERS' FUNDS

8,220,831

9,753,664

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

Balbinder Sohal - Director

1.	STATUTORY INFORMATION

Seven Capital (GC) Limited 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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 October 2024

and 30 September 2025

20

NET BOOK VALUE

At 30 September 2025

20

At 30 September 2024

20

Investments includes the purchased share capital of the following companies:

Seven Capital (Summer Hill) Ltd - 10 B Ordinary Shares

Seven Capital (Harborne) Ltd - 10 B Ordinary Shares

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

31,289,173

Additions

30,500

At 30 September 2025

31,319,673

NET BOOK VALUE

At 30 September 2025

31,319,673

At 30 September 2024

31,289,173

Fair value at 30 September 2025 is represented by:

£

Valuation in 2023

9,536,272

Cost

21,783,401

31,319,673

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,344,830

10,199,830

VAT

23,565

23,985

Prepayments

-

488

10,368,395

10,224,303

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

143,726

144,814

Amounts owed to group undertakings

3,666,623

3,666,623

Other creditors

2,938,823

1,687,279

Accrued expenses

3,000

3,500

6,752,172

5,502,216

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 9)

24,736,175

23,922,077

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

10,736,175

10,323,554

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due between two and five years:

Other loans - 2-5 years

14,000,000

13,598,523

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

10,736,175

10,323,554

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,058,828

2,364,298

Deferred

tax

£

Balance at 1 October 2024

2,364,298

Provided during year

(305,470

)

Balance at 30 September 2025

2,058,828

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

12.

RESERVES

Retained

earnings

£

At 1 October 2024

9,753,663

Deficit for the year

(1,532,833

)

At 30 September 2025

8,220,830

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Balbinder Sohal.