Gaw Capital Advisors (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08856896

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		58,795		78,393

			58,795		78,393
CURRENT ASSETS
Debtors	5	709,202		798,539
Cash at bank and in hand		245,144		922,997

		954,346		1,721,536
Creditors: Amounts Falling Due Within One Year	6	(84,147 )		(869,383 )

NET CURRENT ASSETS (LIABILITIES)			870,199		852,153

TOTAL ASSETS LESS CURRENT LIABILITIES			928,994		930,546

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,650 )		(17,577 )

NET ASSETS			918,344		912,969

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			918,343		912,968

SHAREHOLDERS' FUNDS			918,344		912,969

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Gaw Capital Advisors (UK) Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A K Lee

Director

20/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Gaw Capital Advisors (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08856896 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% on cost
Fixtures & Fittings	25% on reducing balance and 10% on cost
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Gaw Capital Advisors (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 10)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	9,159	150,016	63,319	222,494

As at 31 December 2025	9,159	150,016	63,319	222,494

Depreciation
As at 1 January 2025	5,496	91,061	47,544	144,101
Provided during the period	915	14,739	3,944	19,598

As at 31 December 2025	6,411	105,800	51,488	163,699

Net Book Value
As at 31 December 2025	2,748	44,216	11,831	58,795

As at 1 January 2025	3,663	58,955	15,775	78,393

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	570,181	595,001
Other debtors	139,021	203,538

	709,202	798,539

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	33,462	9,150
Amounts owed to group undertakings	-	704,781
Other creditors	10,167	8,016
Taxation and social security	40,518	147,436

	84,147	869,383

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Gaw Capital Advisors (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	(2,568 )	(2,568)
Additions	9,873	9,873
Utilised	(6,927 )	(6,927)

Balance at 31 December 2025	378	378

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

During the year the company charged fees of £2,567,600 to GC Advisors Holdings Limited, a Cayman company that C Gaw, K Gaw and A K H Lee are also directors of. As at the start of the year, there was an amount of £704,781 owed to GC Advisors Holdings Limited and as at the end of the year there was an amount of £570,181 owed by GC Advisors Holdings Limited.

During the year the company refunded net asset management fees of £104,584 to Elizabeth Bridge Unit Trust, a Jersey Property Unit Trust that K Gaw and A K H Lee are directors of the controlling company. As at the start of the year, there was an amount of £251,002 due to the company from Elizabeth Bridge Unit Trust and this balance was paid in the year.

During the year the company refunded net asset management fees of £86,125 to GC123 BPR Limited, a British Virgin Islands company that K Gaw and A K H Lee are directors of the controlling company. As at the start of the year, there was an amount of £206,331 due to the company from GC123 BPR Limited and this balance was paid in the year.

During the year the company refunded net asset management fees of £57,208 to Bridge Summit Unit Trust, a Jersey Property Unit Trust that K Gaw and A K H Lee are directors of the controlling company. As at the start of the year, there was an amount of £137,181 due to the company from Bridge Summit Unit Trust and this balance was paid in the year.

10. Ultimate Controlling Party

The ultimate controlling party is Mr G Gaw & Mr K Gaw.

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