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Gain Theory Limited

Private Limited Company · London

ActiveUnited KingdomIncorporated 1973Private Limited Company
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Financial position

Accounts to 2025-12-31 · GBP · Company accounts

Net assets
£35,000
Cash
£3,000
Turnover
£17,935,000
Profit / loss
−£276,000
Current assets
£6,033,000
Creditors < 1 year
£8,801,000
Equity
£35,000
Average employees
114

Balance-sheet trend

GBP · company

Financial statements

Selected figures from the best-ranked available filing for each period. Missing values remain unknown.

2 periods

Some figures were read by AI from scanned accounts, so small errors are possible. View the filed accounts

Reported figures2025-12-31Company · AI-read2024-12-31Company · AI-read
Balance sheet
Net assets£35,000£2,568,000
Equity£35,000£2,568,000
Share capital£203,000£203,000
Retained earnings£2,089,000£2,365,000
Assets
Fixed assets£2,803,000£2,186,000
Intangible assets£2,716,000£2,096,000
Property, plant & equipment£87,000£90,000
Current assets£6,033,000£5,834,000
Cash at bank£3,000—
Debtors£5,813,000£5,834,000
Liabilities
Creditors within one year£8,801,000£5,452,000
Net current assets−£2,768,000£382,000
Assets less current liabilities£35,000£2,568,000
Profit & loss
Turnover£17,935,000£17,906,000
Cost of sales£16,521,000£16,134,000
Gross profit£1,414,000£1,772,000
Administrative expenses£6,334,000£1,996,000
Other operating income£4,485,000£3,388,000
Operating profit−£435,000£3,164,000
Interest receivable£139,000£221,000
Interest payable£281,000£46,000
Profit before tax−£577,000£3,339,000
Tax−£301,000£513,000
Profit / loss−£276,000£2,826,000
Operating costs
Depreciation£58,000£42,000
Amortisation£819,000£399,000
Audit fees£47,000£52,000
People & pay
Average employees11495
Staff costs£10,652,000£8,369,000
Wages & salaries£8,626,000£6,841,000
Social security costs£1,322,000£986,000
Pension costs£704,000£542,000
Directors' remuneration£1,200,000£1,037,000
Highest paid director£620,000,000£620,000,000
Source evidenceView filing View filing

From the accounts

What the accounts for 2025-12-31 say about themselves, read by AI from the scanned filing.

Principal activity
The principal activity of the Company is the supply of econometric and specialised marketing consultancy services to large multinational entities.
What it does
econometric consultancy · marketing consultancy · specialised marketing consultancy services · large multinational entities (AI keywords)
The year
Revenue has increased by 0.2% during the year, from £17,906,000 to £17,935,084. The Company made a loss before taxation for the year ended 31 December 2025 of £577,000 (2024: profit of £3,339,000).
Outlook
The Directors do not envisage any major change to the nature of the business in the foreseeable future.
Auditor
PricewaterhouseCoopers LLP · senior statutory auditor Edward Gregory
Audit opinion
Clean (unmodified)
Immediate parent
WPP Group Holdings Limited · United Kingdom
Ultimate parent
WPP plc · Jersey
Ultimate controlling party
WPP plc
Accounts
Full accounts · FRS 101
Approved
2026-08-03, signed by Monica Schwartz
Subsidiaries (1)
  • Vizzly Technology Limited · 100% · Sea Containers House, 18 Upper Ground, London, England, SE1 9GL
Turnover by segment (6)
  • UK: 7,380 (000s) (2025-12-31)
  • Europe: 6,928 (000s) (2025-12-31)
  • Rest of the World: 3,627 (000s) (2025-12-31)
  • UK: 5,489 (000s) (2024-12-31)
  • Europe: 3,276 (000s) (2024-12-31)
  • Rest of the World: 9,141 (000s) (2024-12-31)
Borrowings (3)
  • group cash pooling arrangement · from WPP group · £281,000 (2024: £46,000) interest charge
  • group cash management facility · from WPP plc
  • group's syndicated banking arrangements · from WPP plc and certain other subsidiary undertakings
Acquisitions (1)
  • Vizzly Technology Limited · 100% · 2,298 (000s)
Directors' report (4)
  • Alan Bloodworth
  • Manjiry Tamhane
  • Jon Webb
  • Monica Schwartz
Share classes (1)
  • 203,000 ordinary of £1 each
Principal risks (5)
  • Economic risk
  • Geopolitical risk
  • potential client loss
  • new business prospects
  • staff retention
Events after the year end (1)
  • There have been no significant events affecting the Company since the year end.
Contingent liabilities (1)
  • The Company participates in group banking arrangements with its parent Company, WPP plc, and has access to a group cash management facility. The Company guarantees the facility to the extent of its cash deposited in the United Kingdom with its clearing bank (£1,749,000 as at 31 December 2025; £3,201,000 as at 31 December 2024). The Company, together with its parent, WPP plc, and certain other subsidiary undertakings, are parties to the group's syndicated banking arrangements. The Company has jointly and severally guaranteed the borrowings under these arrangements, details of which are included in the financial statements of WPP plc.

Secured borrowing

Registered charges, lenders and security interests.

Charges and related records

0 outstanding charges
Show 5 satisfied / released
Unknown · created 1995-07-10 · satisfied 1999-07-10
All monies
Satisfied
Property · created 1994-11-24 · satisfied 1999-07-10
All monies
Satisfied
Unknown · created 1994-09-02 · satisfied 1999-07-10
All monies
Satisfied
Unknown · created 1994-05-03 · satisfied 1999-07-10
All monies
Satisfied
Floating · created 1982-07-27 · satisfied 1999-07-10
All monies
Satisfied