IRIS Accounts Production v25.1.4.42 00632345 Board of Directors 1.4.24 31.3.25 31.3.25 true false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh006323452024-03-31006323452025-03-31006323452024-04-012025-03-31006323452023-03-31006323452023-04-012024-03-31006323452024-03-3100632345ns15:EnglandWales2024-04-012025-03-3100632345ns14:PoundSterling2024-04-012025-03-3100632345ns10:Director12024-04-012025-03-3100632345ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3100632345ns10:SmallEntities2024-04-012025-03-3100632345ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3100632345ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3100632345ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3100632345ns10:AbridgedAccounts2024-04-012025-03-3100632345ns10:OrdinaryShareClass12024-04-012025-03-3100632345ns5:CurrentFinancialInstruments2025-03-3100632345ns5:CurrentFinancialInstruments2024-03-3100632345ns5:ShareCapital2025-03-3100632345ns5:ShareCapital2024-03-3100632345ns5:SharePremium2025-03-3100632345ns5:SharePremium2024-03-3100632345ns5:RevaluationReserve2025-03-3100632345ns5:RevaluationReserve2024-03-3100632345ns5:RetainedEarningsAccumulatedLosses2025-03-3100632345ns5:RetainedEarningsAccumulatedLosses2024-03-3100632345ns10:RegisteredOffice2024-04-012025-03-3100632345ns5:FurnitureFittings2024-04-012025-03-3100632345ns5:MotorVehicles2024-04-012025-03-3100632345ns5:Non-currentFinancialInstruments2025-03-3100632345ns5:Non-currentFinancialInstruments2024-03-3100632345ns10:OrdinaryShareClass12025-03-3100632345ns5:RevaluationReserve2024-03-31
REGISTERED NUMBER: 00632345 (England and Wales)











E W GUESS (HOLDINGS) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

ABRIDGED BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,541 7,083
Investments 5 330,341 330,677
Investment property 6 350,000 1,300,000
683,882 1,637,760

CURRENT ASSETS
Debtors 7 1,481,735 1,446,934
Cash at bank 2,126,676 1,127,700
3,608,411 2,574,634
CREDITORS
Amounts falling due within one year 155,117 32,142
NET CURRENT ASSETS 3,453,294 2,542,492
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,137,176

4,180,252

PROVISIONS FOR LIABILITIES (38,621 ) (139,446 )

ACCRUALS AND DEFERRED INCOME (13,241 ) (13,244 )
NET ASSETS 4,085,314 4,027,562

CAPITAL AND RESERVES
Called up share capital 8 358 358
Share premium 215,892 215,892
Revaluation reserve 9 243,326 1,042,225
Retained earnings 3,625,738 2,769,087
SHAREHOLDERS' FUNDS 4,085,314 4,027,562

E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2025


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 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 8 July 2025 and were signed on its behalf by:





R J Guess - Director


E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

E W Guess (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00632345

Registered office: 3 Weekley Wood Close
Kettering
Northamptonshire
NN14 1UQ

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% and 33.3% on cost
Motor vehicles - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Debtors and creditors
Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

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.


E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 21,868
Disposals (7,701 )
At 31 March 2025 14,167
DEPRECIATION
At 1 April 2024 14,785
Charge for year 3,542
Eliminated on disposal (7,701 )
At 31 March 2025 10,626
NET BOOK VALUE
At 31 March 2025 3,541
At 31 March 2024 7,083

E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 April 2024
and 31 March 2025 329,657
NET BOOK VALUE
At 31 March 2025 329,657
At 31 March 2024 329,657

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Other investments 684 1,020

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 1,300,000
Disposals (950,000 )
At 31 March 2025 350,000
NET BOOK VALUE
At 31 March 2025 350,000
At 31 March 2024 1,300,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 1999 96,867
Valuation in 2002 145,000
Valuation in 2005 125,000
Valuation in 2008 265,331
Valuation in 2010 (189,973 )
Valuation in 2011 (90,000 )
Valuation in 2016 140,000
Valuation in 2023 250,000
Valuation in 2024 300,000
Valuation in 2025 (798,899 )
Cost 106,674
350,000

E W GUESS (HOLDINGS) LIMITED (REGISTERED NUMBER: 00632345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. INVESTMENT PROPERTY - continued

If the investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 106,675 257,775

Investment properties were valued on an open market basis on 31 March 2025 by Mr R J Guess, the company director .

7. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Amounts owed by group undertakings 1,477,772 1,439,448

There is an agreement in place with the Guess Property PTY subsidiary to extend the loan repayments terms to be repaid over the next 25 years.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
358 Ordinary £1 358 358

9. RESERVES
Revaluation
reserve
£   
At 1 April 2024 1,042,225
Revaluation of fixed assets (798,899 )

At 31 March 2025 243,326