REGISTERED NUMBER: 00996901 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DEANGUARD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Simmons

N Simmons

SECRETARY:

N Simmons

REGISTERED OFFICE:

The Coach House

The Square

Sawbridgeworth

Hertfordshire

CM21 9AE

REGISTERED NUMBER:

00996901 (England and Wales)

ACCOUNTANTS:

TC CH Limited

The Coach House

The Square

Sawbridgeworth

Hertfordshire

CM21 9AE

FIXED ASSETS

Tangible assets

4

25,427

27,366

CURRENT ASSETS

Stocks

11,575

11,130

Debtors

5

28,958

60,477

40,533

71,607

CREDITORS

Amounts falling due within one year

6

276,690

305,158

NET CURRENT LIABILITIES

(236,157

)

(233,551

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(210,730

)

(206,185

)

CREDITORS

Amounts falling due after more than one year

7

-

4,976

NET LIABILITIES

(210,730

)

(211,161

)

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

(215,730

)

(216,161

)

(210,730

)

(211,161

)

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.

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 22 December 2025 and were signed on its behalf by:

S P Simmons - Director

1.	STATUTORY INFORMATION

Deanguard Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 2 to 6 years

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going-concern basis. At the year end the company had net liabilities of £210,730 and is dependent on the ongoing financial support of its directors. The directors have confirmed that they will continue to provide necessary financial assistance to enable the company to meet its obligations as they fall due for at least 12 months from the date of approval of these financial statements.

In view of this commitment, the directors consider that it is appropriate to prepare the financial statements on a going-concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

14,730

12,485

11,060

Additions

-

1,305

-

At 31 March 2025

14,730

13,790

11,060

DEPRECIATION

At 1 April 2024

-

10,866

10,496

Charge for year

-

438

84

At 31 March 2025

-

11,304

10,580

NET BOOK VALUE

At 31 March 2025

14,730

2,486

480

At 31 March 2024

14,730

1,619

564

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

35,285

5,720

79,280

Additions

-

-

1,305

At 31 March 2025

35,285

5,720

80,585

DEPRECIATION

At 1 April 2024

25,206

5,346

51,914

Charge for year

2,520

202

3,244

At 31 March 2025

27,726

5,548

55,158

NET BOOK VALUE

At 31 March 2025

7,559

172

25,427

At 31 March 2024

10,079

374

27,366

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,211

56,057

Other debtors

4,747

4,420

28,958

60,477

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

29,815

21,524

Hire purchase contracts

-

691

Trade creditors

36,585

34,153

Taxation and social security

83,128

61,652

Other creditors

127,162

187,138

276,690

305,158

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,976