REGISTERED NUMBER: 05004125 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Gupta Services Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

554

832

CURRENT ASSETS

Investments

5

5,348,296

4,211,350

Cash at bank

55,407

69,376

5,403,703

4,280,726

CREDITORS

Amounts falling due within one year

6

1,445,093

1,418,746

NET CURRENT ASSETS

3,958,610

2,861,980

TOTAL ASSETS LESS CURRENT LIABILITIES

3,959,164

2,862,812

PROVISIONS FOR LIABILITIES

105

158

NET ASSETS

3,959,059

2,862,654

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

3,958,959

2,862,554

SHAREHOLDERS' FUNDS

3,959,059

2,862,654

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th September 2026 and were signed on its behalf by:

Dr R B Gupta - Director

1.	COMPANY INFORMATION

Gupta Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05004125

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Turnover

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

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Financial instruments

The company enters into derivative financial instruments, principally exchange-traded equity and index options, as part of its investment activities.

Derivative financial instruments are initially recognised at fair value and are subsequently measured at fair value at each reporting date. Changes in fair value, including gains and losses arising on settlement, are recognised in profit or loss in the period in which they arise.

Derivative financial assets and derivative financial liabilities are presented separately where appropriate. Fair value is determined by reference to quoted market prices or other market information provided by the company’s investment broker at the reporting date.

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.

Listed investments

Investments in listed shares are recognised initially at transaction price and are subsequently measured at fair value at each reporting date. Fair value is determined by reference to quoted market prices at the reporting date.

Changes in the fair value of listed investments are recognised in profit or loss in the period in which they arise.

On disposal of an investment, the difference between the disposal proceeds and the carrying amount of the investment at the date of disposal is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st January 2025

and 31st December 2025

11,622

DEPRECIATION

At 1st January 2025

10,790

Charge for year

278

At 31st December 2025

11,068

NET BOOK VALUE

At 31st December 2025

554

At 31st December 2024

832

5.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

as restated

£

£

Investments / derivatives

(85,696

)

67,825

Listed investments

5,433,992

4,143,525

5,348,296

4,211,350

Market value of listed investments at 31st December 2025 - £ 0 (2024 - £ 0 ).

Market value of listed investments at 31 December 2025 - £5,434,029 (2024 - £4,143,525 ).

Market value of investment / derivatives at 31 December 2025 - £85,689.55 liability (2024 - £67,824.51 asset).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Bank loans and overdrafts

1,131,459

1,106,828

Tax

(18,377

)

(17,558

)

Social security and other taxes

823

639

Credit card control account

175

35

Directors' current accounts

331,013

328,802

1,445,093

1,418,746

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

as restated

£

£

35

Ordinary

£1

35

35

35

Ordinary A

£1

35

35

30

Ordinary B

£1

30

30

100

100

During the year 30 Ordinary shares were reclassified as Ordinary B shares and 35 Ordinary shares were reclassified as Ordinary A shares.

The Ordinary shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The Ordinary A & Ordinary B shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

All shares rank pari passu in respect of dividend and capital distribution rights.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

as restated

£

£

Dr R B Gupta and Dr S R Gupta

Balance outstanding at start of year

(328,802

)

(156,984

)

Amounts advanced

-

27

Amounts repaid

(2,211

)

(171,845

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(331,013

)

(328,802

)

The loan is repayable on demand and includes interest of £Nil (2024 - £Nil) at the HMRC approved rate of 2.5%.

9.

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