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REGISTERED NUMBER: 13336399 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

A & R Guest & Son Ltd

A & R Guest & Son Ltd (Registered number: 13336399)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & R Guest & Son Ltd

Company Information
for the year ended 30 April 2024







DIRECTORS: D Guest
Mrs A C Guest
R Guest





SECRETARY:





REGISTERED OFFICE: Greystones
The Green
Bishops Norton
Gloucestershire
GL2 9LP





REGISTERED NUMBER: 13336399 (England and Wales)





ACCOUNTANTS: Simpson Accountancy
Unit 6 Cherrytree Farm
Blackmore End Road
Sible Hedingham
Essex
C09 3LZ

A & R Guest & Son Ltd (Registered number: 13336399)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 142,563 138,522
Investment property 5 299,634 299,634
442,197 438,156

CURRENT ASSETS
Debtors 6 145,036 283
Cash at bank and in hand 49,644 67,552
194,680 67,835
CREDITORS
Amounts falling due within one year 7 733,298 594,791
NET CURRENT LIABILITIES (538,618 ) (526,956 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(96,421

)

(88,800

)

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 (12,554 ) (14,215 )
Retained earnings 8 (83,967 ) (74,685 )
(96,421 ) (88,800 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A & R Guest & Son Ltd (Registered number: 13336399)

Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:




Mrs A C Guest - Director



R Guest - Director


A & R Guest & Son Ltd (Registered number: 13336399)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

A & R Guest & Son Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

These accounts have been prepared on a going concern basis, based on the continued support of the company's directors and creditors.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

A & R Guest & Son Ltd (Registered number: 13336399)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2023 138,522
Revaluations 4,041
At 30 April 2024 142,563
NET BOOK VALUE
At 30 April 2024 142,563
At 30 April 2023 138,522

Cost or valuation at 30 April 2024 is represented by:

Other
investments
£   
Valuation in 0 4,041
Cost 138,522
142,563

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 299,634
NET BOOK VALUE
At 30 April 2024 299,634
At 30 April 2023 299,634

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 145,036 283

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1
Amounts owed to associates 730,840 500,000
Taxation and social security 261 1,024
Other creditors 2,197 93,766
733,298 594,791

A & R Guest & Son Ltd (Registered number: 13336399)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

8. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 May 2023 (74,685 ) (14,215 ) (88,900 )
Deficit for the year (9,282 ) (9,282 )
Movement on investments - 1,661 1,661
At 30 April 2024 (83,967 ) (12,554 ) (96,521 )

9. RELATED PARTY DISCLOSURES

During the year, interest of £3000 was charged by the company due to the overdrawn balance upon the DLA.