REGISTERED NUMBER: 12288619 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

GUTSY GIRLS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss N Bannister

REGISTERED OFFICE:

3 Juziers Drive

East Hoathly

East Sussex

BN8 6AE

REGISTERED NUMBER:

12288619 (England and Wales)

ACCOUNTANTS:

Oreka Accounting Limited

3 Juziers Drive

East Hoathly

East Sussex

BN8 6AE

FIXED ASSETS

Intangible assets

4

129,967

36,218

Tangible assets

5

9,595

10,108

139,562

46,326

CURRENT ASSETS

Debtors

6

9,301

26,046

Cash at bank

395,184

259,959

404,485

286,005

CREDITORS

Amounts falling due within one year

7

339,993

215,595

NET CURRENT ASSETS

64,492

70,410

TOTAL ASSETS LESS CURRENT LIABILITIES

204,054

116,736

PROVISIONS FOR LIABILITIES

8

2,399

2,511

NET ASSETS

201,655

114,225

CAPITAL AND RESERVES

Called up share capital

9

103

103

Retained earnings

10

201,552

114,122

SHAREHOLDERS' FUNDS

201,655

114,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

Miss N Bannister - Director

1.	STATUTORY INFORMATION

Gutsy Girls Ltd 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.

Turnover

Turnover represents the value of goods, net of VAT, provided to customers during the year, plus the value of work, net of VAT, completed during the year with respect to services.

Patents and licences

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software and website development

This intangible asset relates to the cost of the development of a bespoke online booking platform, which has not yet been fully brought into use and is therefore only being amortised in part.

Computer software and website development costs are being amortised evenly over their useful economic life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Camera and computer equipment

-

20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

36,512

Additions

95,712

At 31 October 2025

132,224

AMORTISATION

At 1 November 2024

294

Charge for year

1,963

At 31 October 2025

2,257

NET BOOK VALUE

At 31 October 2025

129,967

At 31 October 2024

36,218

5.	TANGIBLE FIXED ASSETS

Camera

Fixtures

and

and

computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

2,916

12,886

15,802

Additions

1,712

-

1,712

At 31 October 2025

4,628

12,886

17,514

DEPRECIATION

At 1 November 2024

687

5,007

5,694

Charge for year

650

1,575

2,225

At 31 October 2025

1,337

6,582

7,919

NET BOOK VALUE

At 31 October 2025

3,291

6,304

9,595

At 31 October 2024

2,229

7,879

10,108

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

525

Directors' current accounts

47

6,043

VAT

131

3,883

Prepayments and accrued income

9,123

15,595

9,301

26,046

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

60,510

56,012

Social security and other taxes

-

1

Other creditors

31,057

8,201

Income received in advance

245,021

148,394

Accrued expenses

3,405

2,987

339,993

215,595

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,399

2,511

Deferred

tax

£

Balance at 1 November 2024

2,511

Provided during year

(112

)

Balance at 31 October 2025

2,399

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary 'A'

£1

100

100

1

Ordinary 'B'

£1

1

1

1

Ordinary 'C'

£1

1

1

1

Ordinary 'D'

£1

1

1

103

103

10.

RESERVES

Retained

earnings

£

At 1 November 2024

114,122

Profit for the year

181,383

Dividends

(93,953

)

At 31 October 2025

201,552

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Miss N Bannister

Balance outstanding at start of year

6,044

9,269

Amounts advanced

15,170

10,420

Amounts repaid

(21,167

)

(13,645

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47

6,044

This loan is interest free and repayable on demand.