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REGISTERED NUMBER: 00373207 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 March 2025

for

Guardian Finance Limited

Guardian Finance Limited (Registered number: 00373207)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Guardian Finance Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: M C Bent
A M Bent
K Freer





REGISTERED OFFICE: 207 Barkby Road
Leicester
Leicestershire
LE4 9HZ





REGISTERED NUMBER: 00373207 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Guardian Finance Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Guardian Finance Limited for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Guardian Finance Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Guardian Finance Limited and state those matters that we have agreed to state to the Board of Directors of Guardian Finance Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Guardian Finance Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Guardian Finance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Guardian Finance Limited. You consider that Guardian Finance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Guardian Finance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


15 August 2025

Guardian Finance Limited (Registered number: 00373207)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,441 11,314

CURRENT ASSETS
Debtors 5 3,380,367 3,336,239
Cash in hand 79 244
3,380,446 3,336,483
CREDITORS
Amounts falling due within one year 6 1,967,381 1,903,031
NET CURRENT ASSETS 1,413,065 1,433,452
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,424,506

1,444,766

CREDITORS
Amounts falling due after more than
one year

7

(1,775

)

(12,235

)

PROVISIONS FOR LIABILITIES (126 ) (73 )
NET ASSETS 1,422,605 1,432,458

CAPITAL AND RESERVES
Called up share capital 9 100,000 100,000
Share premium 1,750 1,750
Capital redemption reserve 3,000 3,000
Retained earnings 1,317,855 1,327,708
SHAREHOLDERS' FUNDS 1,422,605 1,432,458

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.

Guardian Finance Limited (Registered number: 00373207)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:




A M Bent - Director



K Freer - Director


Guardian Finance Limited (Registered number: 00373207)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Guardian Finance 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 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.

Turnover
Turnover represents the value of interest receivable under loans and hire purchase contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

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% reducing balance
Computer equipment - 25% reducing balance

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 5 (2024 - 5 ) .

Guardian Finance Limited (Registered number: 00373207)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 38,256 58,394 96,650
Additions 2,653 917 3,570
Disposals (29,760 ) (44,463 ) (74,223 )
At 31 March 2025 11,149 14,848 25,997
DEPRECIATION
At 1 April 2024 34,614 50,722 85,336
Charge for year 729 1,918 2,647
Eliminated on disposal (29,407 ) (44,020 ) (73,427 )
At 31 March 2025 5,936 8,620 14,556
NET BOOK VALUE
At 31 March 2025 5,213 6,228 11,441
At 31 March 2024 3,642 7,672 11,314

5. DEBTORS
31.3.25 31.3.24
£    £   
Amounts falling due within one year:
Trade debtors 36,450 41,894
Other debtors 916,740 856,080
953,190 897,974

Amounts falling due after more than one year:
Other debtors 2,427,177 2,438,265

Aggregate amounts 3,380,367 3,336,239

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 1,304,620 1,327,285
Trade creditors 2,003 2,334
Amounts owed to group undertakings 600,330 509,750
Taxation and social security 37,515 39,391
Other creditors 22,913 24,271
1,967,381 1,903,031

Guardian Finance Limited (Registered number: 00373207)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 1,775 12,235

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank overdrafts 1,294,158 1,317,081

The bank holds a debenture dated 15 January 1999 that incorporates a fixed and floating charge over the assets of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100,000 Ordinary £1 100,000 100,000

10. OTHER FINANCIAL COMMITMENTS

At the end of the year the company was committed to expenditure under non-cancellable operating leases totalling £65,792 (2024: £67,067).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Guardian Holdings (Leicester) Limited.