REGISTERED NUMBER: 11709803 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Gentles Guidance Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

Ms M Gentles

REGISTERED OFFICE:

Bank House

27 King Street

Leeds

West Yorkshire

LS1 2HL

REGISTERED NUMBER:

11709803 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

Bank House

27 King Street

Leeds

West Yorkshire

LS1 2HL

FIXED ASSETS

Tangible assets

4

112

3,151

CURRENT ASSETS

Debtors

5

12,986

31,164

Cash at bank

18,680

18,806

31,666

49,970

CREDITORS

Amounts falling due within one year

6

30,748

30,751

NET CURRENT ASSETS

918

19,219

TOTAL ASSETS LESS CURRENT LIABILITIES

1,030

22,370

CAPITAL AND RESERVES

Called up share capital

7

102

102

Retained earnings

928

22,268

SHAREHOLDERS' FUNDS

1,030

22,370

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 director acknowledges her 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

Ms M Gentles - Director

1.	STATUTORY INFORMATION

Gentles Guidance Limited 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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

212

6,553

6,765

DEPRECIATION

At 1 April 2024

82

3,532

3,614

Charge for year

19

3,020

3,039

At 31 March 2025

101

6,552

6,653

NET BOOK VALUE

At 31 March 2025

111

1

112

At 31 March 2024

130

3,021

3,151

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

225

225

Other debtors

154

154

Directors' current accounts

12,257

30,785

VAT

350

-

12,986

31,164

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

529

330

Social security and other taxes

1,078

1,078

VAT

-

227

Other creditors

27,516

27,516

Accrued expenses

1,625

1,600

30,748

30,751

The directors loan accounts are interest free and repayable on demand.

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

102

Share capital 1

1

102

102