Gulval is a village in the former Penwith district of Cornwall, England, United Kingdom . Although historically a parish in its own right, Gulval was incorporated into the parishes of Penzance, Madron and Ludgvan in 1934, and like Heamoor, is now considered to be a suburb of Penzance. Gulval, however, still maintains its status as an ecclesiastical parish and the village church is of the 12th century.