REGISTERED NUMBER: 13712780 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Stuart Gardner Financial Services Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S E Gardner

Mrs S L Smurthwaite

REGISTERED OFFICE:

19 Highnam Business Centre

Newent Road

Gloucester

GL2 8DN

REGISTERED NUMBER:

13712780 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Intangible assets

4

133,129

152,148

Tangible assets

5

2,542

3,571

135,671

155,719

CURRENT ASSETS

Debtors

6

1,205

480

Cash at bank

81,465

72,191

82,670

72,671

CREDITORS

Amounts falling due within one year

7

79,999

82,174

NET CURRENT ASSETS/(LIABILITIES)

2,671

(9,503

)

TOTAL ASSETS LESS CURRENT LIABILITIES

138,342

146,216

CREDITORS

Amounts falling due after more than one year

8

49,588

84,588

NET ASSETS

88,754

61,628

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

88,752

61,626

SHAREHOLDERS' FUNDS

88,754

61,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 4 December 2025 and were signed on its behalf by:

S E Gardner - Director

Mrs S L Smurthwaite - Director

1.	STATUTORY INFORMATION

Stuart Gardner Financial Services 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Computer equipment

-

33% on cost

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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 6 April 2024

and 5 April 2025

190,185

Amortisation

At 6 April 2024

38,037

Amortisation for year

19,019

At 5 April 2025

57,056

Net book value

At 5 April 2025

133,129

At 5 April 2024

152,148

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 6 April 2024

1,256

5,797

7,053

Additions

998

534

1,532

At 5 April 2025

2,254

6,331

8,585

Depreciation

At 6 April 2024

251

3,231

3,482

Charge for year

451

2,110

2,561

At 5 April 2025

702

5,341

6,043

Net book value

At 5 April 2025

1,552

990

2,542

At 5 April 2024

1,005

2,566

3,571

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5/4/25

5/4/24

£

£

Other debtors

1,205

480

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5/4/25

5/4/24

£

£

Taxation and social security

43,567

42,730

Other creditors

36,432

39,444

79,999

82,174

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5/4/25

5/4/24

£

£

Other creditors

49,588

84,588

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

5/4/25

5/4/24

£

£

Within one year

7,677

1,440

10.	SECURED DEBTS

The following secured debts are included within creditors:

5/4/25

5/4/24

£

£

Other loans

84,583

119,583

A floating charge, including a negative pledge, expressed to cover all the property and undertaking of the company, is in place in favour of Openwork Services Limited.