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Registered Number: 13040456
England and Wales
GCG INVESTMENTS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

GCG INVESTMENTS LIMITED Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,908 |  | 4,313
Investments | 4 | 6,221,579 |  | 4,005,228
|  | 6,223,487 |  | 4,009,541
Current assets |  |  |
Debtors | 5 | 16,225 |  | 72,512
Cash at bank and in hand |  | 634,548 |  | 131,523
|  | 650,773 |  | 204,035
Creditors: amount falling due within one year | 6 | (3,019,606) |  | (1,542,292)
Net current assets |  | (2,368,833) |  | (1,338,257)
Total assets less current liabilities |  | 3,854,654 |  | 2,671,284
Creditors: amount falling due after more than one year | 7 | (3,192,697) |  | (2,972,411)
Provisions for liabilities | 8 | 70,672 |  | 254,767
Net assets |  | 732,629 |  | (46,360)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 732,529 |  | (46,460)
Shareholders' funds |  | 732,629 |  | (46,360)
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 20 August 2026 and were signed on its behalf by:
------------------------------- Gerard Gould Director
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GCG INVESTMENTS LIMITED Notes to the Financial Statements For the year ended 30 November 2025
General Information GCG INVESTMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13040456, registration address Glasshouse Suite 2F3, Alderley Park, Cheshire, SK10 4ZE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) other than where additional disclosure is required to show a true and fair view. The accounts have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. Going concern basis The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. 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: Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 December 2024 | 8,431 |  | 8,431
Additions | - |  | -
Disposals | (2,159) |  | (2,159)
At 30 November 2025 | 6,272 |  | 6,272
Depreciation
At 01 December 2024 | 4,118 |  | 4,118
Charge for year | 1,254 |  | 1,254
On disposals | (1,008) |  | (1,008)
At 30 November 2025 | 4,364 |  | 4,364
Net book values
Closing balance as at 30 November 2025 | 1,908 |  | 1,908
Opening balance as at 01 December 2024 | 4,313 |  | 4,313
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 December 2024 | 4,005,228 |  | 4,005,228
Additions | 3,462,081 |  | 3,462,081
Disposals | (1,598,114) |  | (1,598,114)
Revaluations | 352,384 |  | 352,384
At 30 November 2025 | 6,221,579 |  | 6,221,579
Financial instruments
Carrying amount of financial assets |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Instruments measured at fair value through profit or loss |  | 389,616 |  | 424,369
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 16,225 |  | 16,152
| 16,225 |  | 16,152
5. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 0 |  | 56,360
| 0 |  | 56,360
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 3,339 |  | 0
Other Creditors | 3,016,267 |  | 1,542,292
| 3,019,606 |  | 1,542,292
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Creditors | 3,192,697 |  | 2,972,411
| 3,192,697 |  | 2,972,411
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | (70,672) |  | (254,767)
| (70,672) |  | (254,767)
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