During the year, the directors declared a dividend of GBP 2,146,276 to the company's sole shareholder, GU Intermediär AG, pursuant to a resolution dated 31 December 2025. The dividend was settled by way of set-off against a related-party receivable of GBP 2,146,286 due from GU Intermediär AG. Following this set-off, a residual balance of GBP 10 remains due from GU Intermediär AG at the balance sheet date.