X0102 24F-2NT LIVE 320580 XXXXXXXX false N-4 GUARDIAN VALUE LINE SEPARATE ACCOUNT 10 Hudson Yards New York NY X1 10001 GUARDIAN VALUE LINE SEPARATE ACCOUNT C000023326 811-03117 002-70132 12/31/2025 false false 173914.00 4338484.00 226796245.00 231134729.00 0.00 (230960815.00) 0.0001381 0.00 0 0.00 /s/ Shawn Mcgrath Shawn Mcgrath Controller, Individual Markets 03/31/2026