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REGISTERED NUMBER: SC719238 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


GUARDIAN MOVING AND STORAGE SERVICES
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: G Byers





REGISTERED OFFICE: 2 Clifton View
East Mains Industrial Estate
Broxburn
EH52 5NE





REGISTERED NUMBER: SC719238 (Scotland)





ACCOUNTANTS: MacDonald Morton Ltd
Chartered Accountants
67 March Road
Edinburgh
EH4 3SU

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 58,202 65,632
Tangible assets 5 131,339 144,636
189,541 210,268

CURRENT ASSETS
Debtors 6 193,450 116,609
Cash at bank and in hand 126,532 167,804
319,982 284,413
CREDITORS
Amounts falling due within one year 7 308,004 216,120
NET CURRENT ASSETS 11,978 68,293
TOTAL ASSETS LESS CURRENT
LIABILITIES

201,519

278,561

CREDITORS
Amounts falling due after more than one year 8 (115,749 ) (196,198 )

PROVISIONS FOR LIABILITIES (17,917 ) (24,260 )
NET ASSETS 67,853 58,103

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,753 58,003
67,853 58,103

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 director acknowledges his 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.

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)

STATEMENT OF FINANCIAL POSITION - 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 director and authorised for issue on 21 January 2025 and were signed by:





G Byers - Director


GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Guardian Moving and Storage Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
The director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant, actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services to third parties in the normal course of business, net of discounts, VAT and other related taxes. Revenue from services is recognised when services have been provided and the right to consideration has been earned.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds the following basic financial instruments.

Financial assets
Cash and cash equivalents - comprise cash in hand and deposits held with banks.

Trade and other debtors are initially measured at the undiscounted amounts receivable from a customer, which is normally the invoiced price. Trade and other debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found an impairment loss is recognised.

Financial liabilities
Trade and other creditors are initially measured at the transaction price, including any transaction costs.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 17 ) .

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 74,300
AMORTISATION
At 1 May 2023 8,668
Amortisation for year 7,430
At 30 April 2024 16,098
NET BOOK VALUE
At 30 April 2024 58,202
At 30 April 2023 65,632

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 20,155 1,295 151,157 172,607
Additions 30,000 - - 30,000
Disposals - - (15,000 ) (15,000 )
At 30 April 2024 50,155 1,295 136,157 187,607
DEPRECIATION
At 1 May 2023 4,648 194 23,129 27,971
Charge for year 3,101 220 32,007 35,328
Eliminated on disposal - - (7,031 ) (7,031 )
At 30 April 2024 7,749 414 48,105 56,268
NET BOOK VALUE
At 30 April 2024 42,406 881 88,052 131,339
At 30 April 2023 15,507 1,101 128,028 144,636

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 153,450 76,609
Other debtors 40,000 40,000
193,450 116,609

GUARDIAN MOVING AND STORAGE SERVICES
LIMITED (REGISTERED NUMBER: SC719238)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 20,950 20,850
Payments on account 53,516 40,408
Trade creditors 106,254 35,587
Taxation and social security 55,963 45,401
Other creditors 71,321 73,874
308,004 216,120

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 42,249 63,198
Other creditors 73,500 133,000
115,749 196,198

9. OTHER FINANCIAL COMMITMENTS

At 30 April 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £497,499.