Registered number
07514400
Guardian Cleaning Management Limited
Filleted Accounts
31 March 2025
Guardian Cleaning Management Limited
Registered number: 07514400
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 237,625 246,425
Tangible assets 4 32,879 8,805
Investments 5 133,630 133,630
404,134 388,860
Current assets
Debtors 6 406,550 356,355
Cash at bank and in hand 45,326 107,384
451,876 463,739
Creditors: amounts falling due within one year 7 (487,220) (551,083)
Net current liabilities (35,344) (87,344)
Total assets less current liabilities 368,790 301,516
Creditors: amounts falling due after more than one year 8 (72,286) (82,911)
Net assets 296,504 218,605
Capital and reserves
Called up share capital 13 13
Profit and loss account 296,491 218,592
Shareholder's funds 296,504 218,605
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A B Green
Director
Approved by the board on 19 December 2025
Guardian Cleaning Management Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 132 132
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 264,025
At 31 March 2025 264,025
Amortisation
At 1 April 2024 17,600
Provided during the year 8,800
At 31 March 2025 26,400
Net book value
At 31 March 2025 237,625
At 31 March 2024 246,425
Goodwill is being written off in equal annual instalments over its estimated economic life of 30 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 8,725 9,450 18,175
Additions - 35,564 35,564
At 31 March 2025 8,725 45,014 53,739
Depreciation
At 1 April 2024 4,198 5,172 9,370
Charge for the year 237 11,253 11,490
At 31 March 2025 4,435 16,425 20,860
Net book value
At 31 March 2025 4,290 28,589 32,879
At 31 March 2024 4,527 4,278 8,805
5 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 April 2024 133,630
At 31 March 2025 133,630
6 Debtors 2025 2024
£ £
Trade debtors 226,680 222,041
Amounts owed by group undertakings and undertakings in which the company has a participating interest 166,884 123,160
Other debtors 12,986 11,154
406,550 356,355
7 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 137,234 180,296
Trade creditors 19,111 21,597
Amounts owed to group undertakings and undertakings in which the company has a participating interest 187,326 215,431
Taxation and social security costs 58,932 40,673
Other creditors 84,617 93,086
487,220 551,083
8 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 72,286 82,911
9 Controlling party
TSC Consultants Limited, a company formed in England & Wales, is the holding company. The company considers A B Green by virtue of his ownership of TSC Consultants Limited, to be its controlling party.
10 Other information
Guardian Cleaning Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 53/54 Mackley Industrial Estate
Henfield Road
Small Dole, Henfield
East Sussex
BN5 9XR
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