Company registration number: 10538443
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Guru Viking Ltd
Pages for filing with the Registrar
Company registration number: 10538443
Guru Viking Ltd
Balance sheet
as at 31 December 2025
31 Dec 25 31 Dec 24
Note £ £ £ £
Fixed assets
Tangible assets 4 925 1,856
925 1,856
Current assets
Debtors 5 65,944 83
Cash at bank and in hand 278,271 357,295
344,215 357,378
Creditors: amounts falling due within one year
6 (39,582) (39,811)
Net current assets 304,633 317,567
Total assets less current liabilities 305,558 319,423
NET ASSETS 305,558 319,423
Capital and reserves
Called up share capital 10 10
Profit and loss account 305,548 319,413
TOTAL EQUITY 305,558 319,423
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10538443
Guru Viking Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Pigott, Director
18 September 2025
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Guru Viking Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Guru Viking Ltd is a private company registered in England and Wales. Its registered number is 10538443. The company is limited by shares. Its registered office is Joanna Findern Lane, Willington, Derby, DE65 6DW.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Equipment:
Equipment - 25% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Guru Viking Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Equipment
£
Cost
At 1 January 2025 8,597
At 31 December 2025 8,597
Depreciation
At 1 January 2025 6,741
Charge for year 931
At 31 December 2025 7,672
Net book value
At 31 December 2025 925
At 31 December 2024 1,856
5 Debtors
31 Dec 25 31 Dec 24
£ £
Taxation - 83
Prepayments and accrued income 65,944 -
65,944 83
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Guru Viking Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year
31 Dec 25 31 Dec 24
£ £
Bank loans and overdrafts 295 242
Amounts owed to directors 32,108 17,626
Taxation 5,809 20,257
VAT payable 120 286
Accruals and deferred income 1,250 1,400
39,582 39,811
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 31 December 2025 and 31 December 2024.
31 Dec 25 31 Dec 24
£ £
Mr S Pigott
Balance outstanding at start of year (17,626) (35,763)
Amounts advanced 24,080 59,491
Amounts repaid (38,562) (41,354)
Balance outstanding at end of year (32,108) (17,626)
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