GU CAPITAL LTD


Director	GUNTER, Matthew


Registered Address	Bradford Chamber Business Park New Lane
	Laisterdyke
	Bradford
	BD4 8BX


Registered Number	16097088 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025
		£	£
Fixed assets
Investments	3		200
			200
Current assets
Debtors	4	599,920
Cash at bank and on hand		957,224
		1,557,144
Creditors amounts falling due within one year	5	(24,746)
Net current assets (liabilities)			1,532,398
Total assets less current liabilities			1,532,598
Creditors amounts falling due after one year	6		(506,424)
Net assets			1,026,174
Capital and reserves
Called up share capital			1,000
Share premium			1,000,000
Profit and loss account			25,174
Shareholders' funds			1,026,174

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 August 2026, and are signed on its behalf by:

GUNTER, Matthew
Director
Registered Company No. 16097088

GU CAPITAL LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	200	200
At 30 November 25	200	200
Net book value
At 30 November 25	200	200

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	49,920
	Other debtors	550,000
	Total	599,920

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	12,000
	Taxation and social security	8,846
	Accrued liabilities and deferred income	3,900
	Total	24,746

6.	Creditors: amounts due after one year

		2025
		£
	Other creditors	506,424
	Total	506,424