Guia Investments Limited

Guia Investments Limited
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,350,000	1,350,000
		1,350,000	1,350,000
Current assets
Debtors: amounts falling due within one year	4	2,734	3,064
Cash at bank and in hand		113,802	152,029
		116,536	155,093
Creditors: amount falling due within one year	5	(67,228)	(68,012)
Net current assets		49,308	87,081

Total assets less current liabilities		1,399,308	1,437,081
Creditors: amount falling due after more than one year		(20,000)	(20,000)
Net assets		1,379,308	1,417,081

Capital and reserves
Called up share capital	6	6	6
Share premium account	7	999,983	999,983
Profit and loss account		379,319	417,092
Shareholders' funds		1,379,308	1,417,081

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:

-------------------------------
D J Watts
Director

Guia Investments Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Guia Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 02764297, registration address Tollgate Barn, Tollgate West, Stanway, Colchester, Essex, CO3 8RJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2024	1,350,000	1,350,000
Additions	-	-
Disposals	-	-
At 31 March 2025	1,350,000	1,350,000
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	1,350,000	1,350,000
Opening balance as at 01 April 2024	1,350,000	1,350,000

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	2,732	3,062
Called up Share Capital Not Paid	2	2
	2,734	3,064

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,001	3,603
Corporation Tax	28,818	29,145
Deferred Income	29,189	29,189
Preference Shares b/fwd	15	15
VAT	6,205	6,060
	67,228	68,012

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
2 unpaid shares of £1.00 each	2	2
4 paid shares of £1.00 each	4	4
	6	6

Share premium account

	2025 £		2024 £
Equity Share Premium b/fwd	999,983		999,983
	999,983		999,983

8.	Impairments of Assets

Impairment of Investment Properties

The investment properties comprise commercial properties held for rental income. The fair value of the investment properties has been arrived at on the basis of a valuation carried out in 2024 by Nicholas Percival Chartered Surveyors, who are not connected to the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors are satisfied that these carrying values are appropriate.

If the investments properties had been accounted for under the historic accounting rules, the properties would have been included at £1,014,717 (2024: £1,014,717).

Share Capital

The company has one class of ordinary shares of £1 each which carry no right to fixed income. Six of these shares are in issue of which two are unpaid.

In addition, the company has in issue 15 redeemable preference shares of £1 each, classified as liabilities. These shares carry no voting rights.

Registered Number: 02764297
England and Wales
GUIA INVESTMENTS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025