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Registered Number: 13873098
England and Wales

 

 

 

GUYATTS HOLDINGS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
Directors Mrs L Guyatt
Mr R A Guyatt
Registered Number 13873098
Registered Office 25 Firs Road Firsdown
Salisbury
United Kingdom
SP5 1SQ
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 192,502    194,207 
192,502    194,207 
Current assets      
Debtors: amounts falling due within one year 4 916    2,593 
Cash at bank and in hand 30,017    10,266 
30,933    12,859 
Creditors: amount falling due within one year 5 (88,424)   (84,802)
Net current assets (57,491)   (71,943)
 
Total assets less current liabilities 135,011    122,264 
Creditors: amount falling due after more than one year 6 (110,233)   (114,514)
Net assets 24,778    7,750 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 24,678    7,650 
Shareholders' funds 24,778    7,750 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 October 2025 and were signed on its behalf by:


-------------------------------
Mr R A Guyatt
Director
2
General Information
Guyatts Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 13873098, registration address 25 Firs Road Firsdown , Salisbury , United Kingdom, SP5 1SQ.

The presentation currency is £ sterling.
1.

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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Freehold Properties 2% Straight Line
Plant and Machinery 10% Straight Line
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Freehold Properties   Plant and Machinery   Total
  £   £   £
At 01 February 2024 203,494      203,494 
Additions   2,580    2,580 
Disposals    
At 31 January 2025 203,494    2,580    206,074 
Depreciation
At 01 February 2024 9,287      9,287 
Charge for year 4,070    215    4,285 
On disposals    
At 31 January 2025 13,357    215    13,572 
Net book values
Closing balance as at 31 January 2025 190,137    2,365    192,502 
Opening balance as at 01 February 2024 194,207      194,207 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 481    2,593 
Prepayments & Accrued Income 435   
916    2,593 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 280   
Bank Loans & Overdrafts (Secured) 12,126    12,590 
Corporation Tax 5,105    4,193 
Accrued Expenses 1,000    900 
Other Creditors 55,934    53,140 
Directors' Current Accounts 13,979    13,979 
88,424    84,802 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts (secured) 110,233    114,514 
110,233    114,514 

7.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£
 2024
£
 2025
£
 2024
£
Guyatts of Salisbury Ltd(55,934)(53,140)

The loan is interest free and repayable on demand.
9.

Director’s loan

Mr R A Guyatt

Particulars   2025
£
  2024
£
Opening Balance (12,740) (12,740)
Advances to director
Repayments by director
Closing Balance (12,740) (12,740)

The loan is interest free and repayable on demand.

Mrs L Guyatt

Particulars   2025
£
  2024
£
Opening Balance (1,240) (1,240)
Advances to director
Repayments by director
Closing Balance (1,240) (1,240)
3