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Registered Number: 02764297
England and Wales

 

 

 

GUIA INVESTMENTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Directors Daniel Watts
Jason Watts
Jayne Gee
Registered Number 02764297
Registered Office Tollgate Barn
Tollgate West, Stanway
Colchester
Essex
CO3 8RJ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,300,000    1,550,000 
1,300,000    1,550,000 
Current assets      
Debtors: amounts falling due within one year 4 2    2 
Cash at bank and in hand 158,821    138,650 
158,823    138,652 
Creditors: amount falling due within one year 5 (61,729)   (66,698)
Net current assets 97,094    71,954 
 
Total assets less current liabilities 1,397,094    1,621,954 
Creditors: amount falling due after more than one year (20,000)   (20,000)
Net assets 1,377,094    1,601,954 
 

Capital and reserves
     
Called up share capital 6 6    6 
Share premium account 7 999,983    999,983 
Profit and loss account 377,105    601,965 
Shareholder's funds 1,377,094    1,601,954 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 October 2023 and were signed on its behalf by:


-------------------------------
Daniel Watts
Director
2
General Information
Guia Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 02764297, registration address Tollgate Barn, Tollgate West, Stanway, Colchester, Essex, CO3 8RJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the profit and loss account.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Investment properties
Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is recognised in the profit and loss account.
2.

Average number of employees


Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 April 2022 1,550,000    1,550,000 
Additions  
Disposals  
Revaluations (250,000)   (250,000)
At 31 March 2023 1,300,000    1,300,000 
Depreciation
At 01 April 2022  
Charge for year  
On disposals  
At 31 March 2023  
Net book values
Closing balance as at 31 March 2023 1,300,000    1,300,000 
Opening balance as at 01 April 2022 1,550,000    1,550,000 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Called up Share Capital Not Paid 2    2 
2    2 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   6,048 
Corporation Tax 23,099    23,009 
Accrued Expenses 32,209    31,872 
Other Creditors   4 
Preference Shares b/fwd 15    15 
VAT 6,406    5,750 
61,729    66,698 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 unpaid shares of £1.00 each  
4 paid shares of £1.00 each  
 

7.

Share premium account

2023
£
  2022
£
Equity Share Premium b/fwd 999,983    999,983 
999,983    999,983 

8.

Impairments of Assets

Impairment of Investment Properties

The investment properties comprise commercial properties held for rental income.  The fair value of the investment properties has been arrived at on the basis of a valuation carried out in 2023 by Nicholas Percival Chartered Surveyors, who are not connected to the company.  The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.  The directors are satisfied that these carrying values are appropriate.

If the investments properties had been accounted for under the historic accounting rules, the properties would have been included at £1,014,717 (2020: £1,014,717).

9.

Share Capital

The company has one class of ordinary shares of £1 each which carry no right to fixed income.  Six of these shares are in issue of which two are unpaid.

In addition, the company has in issue 15 redeemable preference shares of £1 each, classified as liabilities.  These shares carry no voting rights.
3