GUNVER LTD


Director	GUNVER, Omur


Registered Address	Unit 409 Victory Business Centre
	Somers Road North
	Portsmouth
	PO1 1PJ


Registered Number	15121541 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		547,735		264,814
			547,735		264,814
Current assets
Cash at bank and on hand		9,389		-
		9,389		-
Creditors amounts falling due within one year	4	(573,985)		(264,514)
Net current assets (liabilities)			(564,596)		(264,514)
Total assets less current liabilities			(16,861)		300
Net assets			(16,861)		300
Capital and reserves
Called up share capital			300		300
Profit and loss account			(17,161)		-
Shareholders' funds			(16,861)		300

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 3 September 2026, and are signed on its behalf by:

GUNVER, Omur
Director
Registered Company No. 15121541

GUNVER LTD

Notes to the Financial Statements
for the year ended 30 September 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and 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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 October 24	264,814	264,814
Additions	282,921	282,921
At 30 September 25	547,735	547,735
Net book value
At 30 September 25	547,735	547,735
At 30 September 24	264,814	264,814

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	572,965	264,514
Accrued liabilities and deferred income	1,020	-
Total	573,985	264,514

5.	Creditors: amounts due after one year

6.	Further information regarding the company's financial position
	Prior Year Adjustment - Recognition of Property Asset During the current financial year, it was identified that a property asset with a carrying value of £250,000 that existed at the prior year-end had not been recognised in the financial statements. As a result, the comparative figures have been restated to correct this omission. The effect of the adjustment has been to increase: Fixed assets (Property): £264,814 Creditors (Directors Loan Account) £264,514 Total net assets: £300 Retained earnings / reserves brought forward: £300 There is no impact on the profit or loss for the prior year as the adjustment relates solely to the recognition of an asset that should have been included in the balance sheet at the reporting date. The comparative figures have been amended accordingly to reflect this prior period correction in accordance with the applicable financial reporting framework.

Further information regarding the company's financial position

Prior Year Adjustment - Recognition of Property Asset

During the current financial year, it was identified that a property asset with a carrying value of £250,000 that existed at the prior year-end had not been recognised in the financial statements. As a result, the comparative figures have been restated to correct this omission.

The effect of the adjustment has been to increase:

Fixed assets (Property): £264,814
Creditors (Directors Loan Account) £264,514
Total net assets: £300
Retained earnings / reserves brought forward: £300

There is no impact on the profit or loss for the prior year as the adjustment relates solely to the recognition of an asset that should have been included in the balance sheet at the reporting date.

The comparative figures have been amended accordingly to reflect this prior period correction in accordance with the applicable financial reporting framework.