GS Chain

GSC · Main Market · Financial Services · mcap £0.6m · 0.1p

Beta Briefing, track record and signals & risks are not ready for GS Chain yet.

We follow 817 UK small caps and every one of their announcements – often hundreds per company. 61 companies are already wired into a briefing: browse them.

Financials · LTM to 31 Dec 25

Source: results 08 May 26 ↗

Revenue: –
Operating profit: −£218k
Net income: −£218k
Free cash flow: −£125k
Net debt: £577k
Market cap: £560k
EV / EBIT: –
FCF yield: −22.2%
Price / book: –

Latest half-year · H1 Dec 25 vs H1 Dec 24 results 08 May 26 ↗

Operating profit: −£170k
Net income: −£170k
Cash from operations: −£166k

Extracted automatically from the company's results announcements; check the source before relying on a figure. Not investment advice.

As reported Key figures · multi-year

Income statement Balance sheet Cash flow

Latest interim Latest annual

Half-year Results, published 08 May 26 · read the announcement ↗

CONDENSED STATEMENT OF COMPREHENSIVE INCOME · FOR THE PERIOD ENDED 31 DECEMBER 2025

	Period ended 31 Dec 2025 (unaudited) £	Year ended 30 Jun 2025 (audited) £	Period ended 31 Dec 2024 (unaudited) £
Administrative expenses	(169,698)	(217,613)	(169,150)
Loss from operations	(169,698)	(217,613)	(169,150)
Loss for the period	(169,698)	(217,613)	(169,150)
Other comprehensive income	-	-	-
Total comprehensive income	(169,698)	(217,613)	(169,150)
Pence Pence Pence
Earnings per share attributable to the ordinary equity holders of the Company
Basic and diluted	(0.04)	(0.05)	(0.04)
CONDENSED STATEMENT OF FINANCIAL POSITION
FOR THE PERIOD ENDED 31 DECEMBER 2025
Note 31 Dec 2025 (unaudited) 30 Jun 2025 (audited) 31 Dec 2024 (unaudited)
£ £ £
Assets
Current assets
Trade and other receivables	-	787	82,911
Cash and cash equivalents	569,760	569,760	529,798
Total assets	569,760	570,547	612,709
Liabilities
Current liabilities
Trade and other payables	164,548	161,536	153,910
Borrowings	1,146,899	981,000	982,325
Total liabilities	1,311,447	1,142,536	1,136,235
Net liabilities	(741,687)	(571,989)	(523,526)
Funded by
Issued capital and reserves
Share capital	66,798	66,798	66,798
Share premium reserve	927,802	927,802	927,802
Retained earnings	(1,736,287)	(1,566,589)	(1,518,126)
Total equity	(741,687)	(571,989)	(523,526)

CONDENSED STATEMENT OF FINANCIAL POSITION · FOR THE PERIOD ENDED 31 DECEMBER 2025

	31 Dec 2025 (unaudited) £	30 Jun 2025 (audited) £	31 Dec 2024 (unaudited) £
Assets
Current assets
Trade and other receivables	-	787	82,911
Cash and cash equivalents	569,760	569,760	529,798
Total assets	569,760	570,547	612,709
Liabilities
Current liabilities
Trade and other payables	164,548	161,536	153,910
Borrowings	1,146,899	981,000	982,325
Total liabilities	1,311,447	1,142,536	1,136,235
Net liabilities	(741,687)	(571,989)	(523,526)
Funded by
Issued capital and reserves
Share capital	66,798	66,798	66,798
Share premium reserve	927,802	927,802	927,802
Retained earnings	(1,736,287)	(1,566,589)	(1,518,126)
Total equity	(741,687)	(571,989)	(523,526)

CONDENSED STATEMENT OF CASH FLOWS · FOR THE PERIOD ENDED 31 DECEMBER 2025

	Period ended 31 Dec 2025 (unaudited) £	Year ended 30 Jun 2025 (audited) £	Period ended 31 Dec 2024 (unaudited) £
Cash flows from operating activities
Loss for the period	(169,698)	(217,613)	(169,150)
Adjustments for movements in working capital
Decrease in trade and other receivables	787	74,397	-
(Decrease)/increase in trade and other payables	3,012	(148,078)	(163,431)
Net cashflow from operating activities	(165,899)	(291,294)	(332,581)
Cash flows from financing activities
Proceeds from / (repayment of) loans	165,899	300,000	301,325
Net cashflow from financing activities	165,899	300,000	301,325
Net cashflow for the year	-	8,706	(31,256)
Opening cash and cash equivalents	569,760	561,054	561,054
Closing cash and cash equivalents	569,760	569,760	529,798

Audited Results, published 31 Oct 25 · read the announcement ↗

STATEMENT OF PROFIT OR LOSS

	2025 £	2024 £
Administrative expenses	(215,963)	(355,921)
Operating loss	(215,963)	(355,921)
Finance costs	-	(1,409)
Loss before taxation	(215,963)	(357,330)
Income tax expense	-	-
Loss for the year	(215,963)	(357,330)
Earnings per share (Pence)
Basic	(0.05)	(0.09)
Diluted	(0.05)	(0.09)
Earnings per share from continuing operations
Basic	(0.05)	(0.09)
Diluted	(0.05)	(0.09)

Balance Sheet · Cash used in operations totalled £73,619 (2024: £303,187). · As of 30 June 2025, the Company held £569,794 (2024: £561,054) in the company bank account. · Date: 31 October 2025.


Cash flow
Closing cash
Sébastien Guerin
Chief Operating Officer
BOARD OF DIRECTORS & SENIOR MANAGEMENT
Details of the current Board are set out below.
Leon Filipovic
Chairman & CEO
Sébastien Guerin
Chief Operating Officer
Mark Wilson
Independent Non-Executive Director
DIRECTORS' REPORT
Principal Activities
Directors
Director Position Appointed Resigned Ordinary Shares Options
A Austin CEO 09/07/2021 24/01/2025	-	-
L Filipovic Chairman 03/04/2021	-	113,205,988	-
S Guerin COO 09/07/2021	-	113,200,000	-
S Nath Director 29/09/2021 04/03/2025	-	-
M Wilson Director 27/09/2021	-	-	-

STATEMENT OF CASH FLOWS

	2025	2024
Cash flows from operating activities
Cash absorbed by operations	(73,619)	(303,187)
Net cash outflow from operating activities	(73,619)	(303,187)
Financing activities
Proceeds from loans from directors	300,000	500,000
Payments of loans to directors	(217,675)	-
Amount introduced by directors	-	1,325
Net cash generated in financing activities	82,325	501,325
Net increase / (decrease) in cash and cash equivalents	8,706	198,138
Cash and cash equivalents at beginning of year	561,054	362,916
Cash and cash equivalents at end of year	569,760	561,054

As published in the company's results announcement: every line, heading and subtotal, read automatically from the text. Figures in brackets are negative; units as stated in the column headings.

Income statement Cash flow Balance sheet

Annual Half-yearly

Latest report: H1 Dec 25 (six months to 31 Dec 25), published 08 May 26 · read the results ↗

£m unless stated · newest first · italic = calculated (LTM, H2 = FY − H1) · hover a value for its source

	LTM Dec 25	FY Jun 25	FY Jun 24
Revenue to operating profit
Operating profit	(0.2)	(0.2)	(0.4)
Operating profit to net income
Finance costs	–	0.0	(0.0)
Profit before tax	–	(0.2)	(0.4)
Net income (owners)	(0.2)	(0.2)	(0.4)
Per share
EPS basic	(0.1p)	(0.1p)	(0.1p)
EPS diluted	(0.1p)	(0.1p)	(0.1p)

	H1 Dec 25	vs H1 Dec 24	H2 Jun 25	H1 Dec 24
Revenue to operating profit
Operating profit	(0.2)	n/m	(0.0)	(0.2)
Operating profit to net income
Net income (owners)	(0.2)	n/m	(0.0)	(0.2)
Per share
EPS basic	(0.0p)	–	(0.0p)	(0.0p)
EPS diluted	(0.0p)	–	(0.0p)	(0.0p)

	LTM Dec 25	FY Jun 25	FY Jun 24
Operating activities
Cash from operations	(0.1)	(0.3)	(0.3)

	H1 Dec 25	vs H1 Dec 24	H2 Jun 25	H1 Dec 24
Operating activities
Cash from operations	(0.2)	n/m	0.0	(0.3)

	Latest Dec 25	FY Jun 25	FY Jun 24
Non-current assets
Non-current assets	–	0.0	–
Current assets
Trade receivables	0.0	0.0	0.0
Cash	0.6	0.6	0.6
Current assets	–	0.6	0.6
Total assets	0.6	0.6	–
Current liabilities
Trade payables	0.2	0.2	0.2
Borrowings, current	1.1	1.0	0.7
Current liabilities	–	1.1	1.0
Non-current liabilities
Non-current liabilities	–	0.0	–
Total liabilities	1.3	1.1	–
Equity
Total equity	(0.7)	(0.6)	(0.4)
Net cash and other figures
Shares in issue	–	400.0m	–

	H1 Dec 25	H2 Jun 25	H1 Dec 24	H2 Jun 24
Non-current assets
Non-current assets	–	0.0	–	–
Current assets
Trade receivables	0.0	0.0	0.1	0.0
Cash	0.6	0.6	0.5	0.6
Current assets	–	0.6	–	0.6
Total assets	0.6	0.6	0.6	–
Current liabilities
Trade payables	0.2	0.2	0.2	0.2
Borrowings, current	1.1	1.0	1.0	0.7
Current liabilities	–	1.1	–	1.0
Non-current liabilities
Non-current liabilities	–	0.0	–	–
Total liabilities	1.3	1.1	1.1	–
Equity
Total equity	(0.7)	(0.6)	(0.5)	(0.4)
Net cash and other figures
Shares in issue	–	400.0m	–	–

Line items extracted automatically from each results announcement; when a later report restates a period, the later figure is shown. LTM and H2 are calculated from reported periods. Check the source before relying on a figure.

Company filings. Not investment advice.