Guard Hog Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10254155

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	2,877,546		1,930,293
Cash at bank and in hand		17,631		37,798

		2,895,177		1,968,091
Creditors: Amounts Falling Due Within One Year	6	(472,933 )		(188,684 )

NET CURRENT ASSETS (LIABILITIES)			2,422,244		1,779,407

TOTAL ASSETS LESS CURRENT LIABILITIES			2,422,244		1,779,407

Creditors: Amounts Falling Due After More Than One Year	7		(15,000 )		(120,390 )

NET ASSETS			2,407,244		1,659,017

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			2,407,144		1,658,917

SHAREHOLDERS' FUNDS			2,407,244		1,659,017

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Humphrey Bowles

Director

05/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Guard Hog Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10254155 . The registered office is 3rd Floor 1 Ashley Road, Altrincham, Cheshire, WA14 2DT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	3 years
Computer Equipment	3 years

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	11,352

As at 31 March 2025	11,352

Depreciation
As at 1 April 2024	11,352

As at 31 March 2025	11,352

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

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Guard Hog Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	178,768	173,185
Prepayments and accrued income	63,364	50,164
Other debtors	2,635,414	1,706,944

	2,877,546	1,930,293

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	28,211
Bank loans and overdrafts	60,000	60,000
Accruals and deferred income	412,933	75,711
Directors' loan accounts	-	24,762

	472,933	188,684

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	15,000	75,000
Other creditors	-	45,390

	15,000	120,390

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Included in other debtors is a loan to Superhog (another group company) of £125,866 (2024: creditor of £45,390) and a loan to GHT (the parent company) of £2,280,369 (2024: £1,636,358.

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