Guidance Media Distribution Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06844297

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		26,430		26,430

			26,430		26,430
CURRENT ASSETS
Stocks	6	-		1,875
Cash at bank and in hand		49,647		49,647

		49,647		51,522
Creditors: Amounts Falling Due Within One Year	7	(39,317 )		(39,317 )

NET CURRENT ASSETS (LIABILITIES)			10,330		12,205

TOTAL ASSETS LESS CURRENT LIABILITIES			36,760		38,635

NET ASSETS			36,760		38,635

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			36,758		38,633

SHAREHOLDERS' FUNDS			36,760		38,635

For the year ending 30 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jamal Khandia

Director

30 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Guidance Media Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06844297 . The registered office is 39 High Street , Orpington, Kent, BR6 0JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

5% Reducing

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	1	1

	1	1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 31 December 2023	2,725

As at 30 December 2024	2,725

Depreciation
As at 31 December 2023	2,725

As at 30 December 2024	2,725

...CONTINUED

Page 2

Page 3

Guidance Media Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 December 2024

Net Book Value
As at 30 December 2024	-

As at 31 December 2023	-

5. Investments

	Listed
	£
Cost or Valuation
As at 31 December 2023	26,430

As at 30 December 2024	26,430

Provision
As at 31 December 2023	-

As at 30 December 2024	-

Net Book Value
As at 30 December 2024	26,430

As at 31 December 2023	26,430

6. Stocks

	2024	2023
	£	£
Stock	-	1,875

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Accruals and deferred income	1,500	1,500
Director's loan account	37,817	37,817

	39,317	39,317

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

Page 3