Registration number: 12739383

Guardhouse Europe Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Guardhouse Europe Ltd

(Registration number: 12739383)
Balance Sheet as at 30 June 2025

	Note	30 June 2025 £	30 June 2024 £
Fixed assets
Tangible assets	4	1,060	999
Current assets
Debtors	5	89,535	64,377
Cash at bank and in hand		12,781	10,341
		102,316	74,718
Creditors: Amounts falling due within one year	6	(505,210)	(361,484)
Net current liabilities		(402,894)	(286,766)
Net liabilities		(401,834)	(285,767)
Capital and reserves
Called up share capital		1	1
Retained earnings		(401,835)	(285,768)
Shareholders' deficit		(401,834)	(285,767)

Guardhouse Europe Ltd

(Registration number: 12739383)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

 

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 January 2026 and signed on its behalf by:
 

K R Longworth Director

Guardhouse Europe Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, United Kingdom.

The address of its registered office is:
CSpace
5-7 The Crescent
Newquay
TR7 1DT

These financial statements were authorised for issue by the Board on 5 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The company receives support and meets its day to day working capital requirements through a loan received from its parent company Guardhouse Pty Ltd, which is repayable on demand. The parent company has confirmed its willingness to continue to support the company to enable it to pay its debts as they fall due for the foreseeable future.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and for the provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue over the term of the subscription period.
 

Guardhouse Europe Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the Balance Sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% Straight Line Method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Guardhouse Europe Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 6 (2024 - 5).

Guardhouse Europe Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 July 2024	2,377	2,377
Additions	829	829
At 30 June 2025	3,206	3,206
Depreciation
At 1 July 2024	1,378	1,378
Charge for the year	768	768
At 30 June 2025	2,146	2,146
Carrying amount
At 30 June 2025	1,060	1,060
At 30 June 2024	999	999

5

Debtors

	Note	30 June 2025 £	30 June 2024 £
Trade debtors		86,031	62,519
Amounts owed by related parties		397	-
Prepayments		3,107	1,858
		89,535	64,377

6

Creditors

Due within one year	Note	30 June 2025 £	30 June 2024 £
Trade creditors		32,192	1,128
Amounts due to related parties		285,551	283,071
Social security and other taxes		58,363	72,445
Other creditors		454	420
Accruals		3,870	4,420
Deferred income		124,780	-
		505,210	361,484

Guardhouse Europe Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025