Guestwise Technology Ltd

Guestwise Technology Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Guestwise Technology Ltd Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Guestwise Technology Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Guestwise Technology Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Guestwise Technology Ltd, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Guestwise Technology Ltd and state those matters that we have agreed to state to the Board of Directors of Guestwise Technology Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Guestwise Technology Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Guestwise Technology Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Guestwise Technology Ltd. You consider that Guestwise Technology Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Guestwise Technology Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 18 June 2026 1

Guestwise Technology Ltd
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of Guestwise Technology Ltd for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Guestwise Technology Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Guestwise Technology Ltd, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Guestwise Technology Ltd and state those matters that we have agreed to state to the Board of Directors of Guestwise Technology Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Guestwise Technology Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Guestwise Technology Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Guestwise Technology Ltd. You consider that Guestwise Technology Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Guestwise Technology Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

....................................................
Moorhurst Partners LLP
Suite S2 Blackwell House
Guildhall Yard
London
EC2V 5AE
18 June 2026

1

Guestwise Technology Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	22,643	32,078
		22,643	32,078
Current assets
Debtors		228,274	17,904
Cash at bank and in hand		181,375	246,998
		409,649	264,902
Creditors: amount falling due within one year		(283,850)	(268,700)
Net current assets		125,799	(3,798)

Total assets less current liabilities		148,442	28,280
Accruals and deferred income		0	(89,273)
Provisions for liabilities		0	(7,449)
Net assets		148,442	(68,442)

Capital and reserves
Called up share capital		908	908
Share Premium Account		18,418	18,418
Profit and loss account		129,116	(87,768)
Shareholders' funds		148,442	(68,442)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 June 2026 and were signed by:

-------------------------------
Laurence Benn
Director

2

Guestwise Technology Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Guestwise Technology Ltd is a private company, limited by shares, registered in England and Wales, registration number 15705289, registration address c/o MOORHURST PARTNERS LLP, Suite S2 Blackwell House, Guildhall Yard, London, EC2V 5AE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Reducing Balance

2.	Average number of employees Average number of employees during the year was 10 (2025 : 8).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	33,944	33,944
Additions	2,178	2,178
Disposals	(514)	(514)
At 31 March 2026	35,608	35,608
Depreciation
At 01 April 2025	1,866	1,866
Charge for year	11,358	11,358
On disposals	(259)	(259)
At 31 March 2026	12,965	12,965
Net book values
Closing balance as at 31 March 2026	22,643	22,643
Opening balance as at 01 April 2025	32,078	32,078

3

Registered Number: 15705289
England and Wales
GUESTWISE TECHNOLOGY LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026