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Registered number: 03561743
Guard Tech Industrial Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Hardcastle & Co
Hollins
Oldham Road
Sowerby Bridge
HX6 4EB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03561743
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287,322 294,404
287,322 294,404
CURRENT ASSETS
Stocks 5 8,950 90,300
Debtors 6 372,607 536,095
Cash at bank and in hand 4,838 39,761
386,395 666,156
Creditors: Amounts Falling Due Within One Year 7 (630,199 ) (826,960 )
NET CURRENT ASSETS (LIABILITIES) (243,804 ) (160,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,518 133,600
Creditors: Amounts Falling Due After More Than One Year 8 (101,214 ) (126,694 )
NET (LIABILITIES)/ASSETS (57,696 ) 6,906
CAPITAL AND RESERVES
Called up share capital 9 200 200
Revaluation reserve 11 5,344 5,344
Profit and Loss Account (63,240 ) 1,362
SHAREHOLDERS' FUNDS (57,696) 6,906
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Scott Gravenor
Director
Mr Anthony Janicki
Director
17th January 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Guard Tech Industrial Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03561743 . The registered office is Guard Tech Industrial Services Ltd Holme End Works, Calder Brook, Hebden Bridge, West Yorkshire, HX7 8NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold none
Plant & Machinery 10% Reducing balance
Motor Vehicles 25% On cost
Fixtures & Fittings 15% Reducing balance
Computer Equipment 33% On cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 14)
11 14
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2022 225,000 273,924 33,586 17,474
As at 31 July 2023 225,000 273,924 33,586 17,474
Depreciation
As at 1 August 2022 - 207,338 33,586 14,656
Provided during the period - 6,659 - 423
As at 31 July 2023 - 213,997 33,586 15,079
Net Book Value
As at 31 July 2023 225,000 59,927 - 2,395
As at 1 August 2022 225,000 66,586 - 2,818
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Computer Equipment Total
£ £
Cost
As at 1 August 2022 13,718 563,702
As at 31 July 2023 13,718 563,702
Depreciation
As at 1 August 2022 13,718 269,298
Provided during the period - 7,082
As at 31 July 2023 13,718 276,380
Net Book Value
As at 31 July 2023 - 287,322
As at 1 August 2022 - 294,404
5. Stocks
2023 2022
£ £
Stock 8,950 90,300
8,950 90,300
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 302,018 457,772
Directors' loan accounts 70,589 78,323
372,607 536,095
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 84,152 137,105
Bank loans and overdrafts 110,000 110,000
Corporation tax 20,043 18,658
Other taxes and social security 51,614 43,034
VAT 110,171 123,098
Factoring account 254,219 395,065
630,199 826,960
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank Loan 101,214 126,694
101,214 126,694
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
11. Reserves
Revaluation Reserve
£
As at 1 August 2022 5,344
As at 31 July 2023 5,344
12. Post Balance Sheet Events
The company did on the 9th January 2024 sell the freehold property in the balance sheet realising a profit before fees and charges of £270,000.
As such the directors are of the opinion that the company can continue to trade with sufficient retained and current earnings and also make dividend distributions.
13. Ultimate Controlling Party
The company's ultimate controlling party are the shareholders by virtue of ownership of 100% of the issued share capital in the company.
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