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REGISTERED NUMBER: 08393490 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GUARDIAN COMMERCIAL SOLUTIONS LIMITED

GUARDIAN COMMERCIAL SOLUTIONS LIMITED (REGISTERED NUMBER: 08393490)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


GUARDIAN COMMERCIAL SOLUTIONS LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTOR: S P Calderbank





REGISTERED OFFICE: 322 Wigan Lane
Wigan
Lancashire
WN1 2RW





REGISTERED NUMBER: 08393490 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

GUARDIAN COMMERCIAL SOLUTIONS LIMITED (REGISTERED NUMBER: 08393490)

STATEMENT OF FINANCIAL POSITION
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,854
Investments 5 - 5,142
- 6,996

CURRENT ASSETS
Debtors 6 - 20,356
Cash at bank - 129,096
- 149,452
CREDITORS
Amounts falling due within one year 7 - 2,185
NET CURRENT ASSETS - 147,267
TOTAL ASSETS LESS CURRENT
LIABILITIES

-

154,263

PROVISIONS FOR LIABILITIES - 463
NET ASSETS - 153,800

CAPITAL AND RESERVES
Called up share capital 130 130
Retained earnings 8 (130 ) 153,670
SHAREHOLDERS' FUNDS - 153,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 COMMERCIAL SOLUTIONS LIMITED (REGISTERED NUMBER: 08393490)

STATEMENT OF FINANCIAL POSITION - continued
31 March 2025


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2025 and were signed by:





S P Calderbank - Director


GUARDIAN COMMERCIAL SOLUTIONS LIMITED (REGISTERED NUMBER: 08393490)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Guardian Commercial Solutions Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reports Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Financial instruments
Debt instruments that are payable or receivable within one year, typically trade creditors and trade debtors, are measured initially and subsequently at the undiscounted amount of the cash that is expected to be paid or received.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

GUARDIAN COMMERCIAL SOLUTIONS LIMITED (REGISTERED NUMBER: 08393490)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 8,326
Disposals (8,326 )
At 31 March 2025 -
DEPRECIATION
At 1 April 2024 6,472
Charge for year 371
Eliminated on disposal (6,843 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 1,854

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Shares in associated company - 5,142

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 4,590
Other debtors - 15,766
- 20,356

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 1
Taxation and social security - 753
Other creditors - 1,431
- 2,185

GUARDIAN COMMERCIAL SOLUTIONS LIMITED (REGISTERED NUMBER: 08393490)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

8. RESERVES
Retained
earnings
£   

At 1 April 2024 153,670
Deficit for the year (1,350 )
Dividends (152,450 )
At 31 March 2025 (130 )

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Interest has been charged on the amount advanced.

10. RELATED PARTY DISCLOSURES

The controlling party is S P Calderbank.

The ultimate controlling party is S P Calderbank Limited.

S P Calderbank Limited is regarded by the director as being the company's parent company.