Guardian Environmental Services Limited

Registered number

02710263

Accounts

30 April 2025

Guardian Environmental Services Limited
Registered number:		02710263
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		305,818			364,900

Current assets
Stocks		12,500			12,500
Debtors	5	1,830,822			1,447,262
Cash at bank and in hand		380,792			761,764
		2,224,114			2,221,526

Creditors: amounts falling due within one year	6	(1,462,599)			(1,377,574)

Net current assets			761,515			843,952

Total assets less current liabilities			1,067,333			1,208,852

Creditors: amounts falling due after more than one year	7		(55,580)			(130,410)

Provisions for liabilities			(76,454)			(91,224)


Net assets			935,299			987,218

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			934,299			986,218

Shareholders' funds			935,299			987,218

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.



Mr S R Thurstans
Director
Approved by the board on 15 January 2026

Guardian Environmental Services Limited
Notes to the Accounts
for the year ended 30 April 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery			20% reducing balance
	Fixtures, fittings and equipment			20% reducing balance
	Motor Vehicles			25% reducing balance or 20% straight line


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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					58		56


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 May 2024							43,250
	At 30 April 2025							43,250

	Amortisation
	At 1 May 2024							43,250
	At 30 April 2025							43,250

	Net book value
	At 30 April 2025							-

	Acquired goodwill is written off in equal annual instalments over its estimated useful life.


4	Tangible fixed assets
		Fixtures, fittings and equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	78,384		113,970		608,412		800,766
	Additions	13,891		19,388		54,020		87,299
	Disposals	-		-		(60,334)		(60,334)
	At 30 April 2025	92,275		133,358		602,098		827,731

	Depreciation
	At 1 May 2024	55,321		85,401		295,144		435,866
	Charge for the year	15,330		20,794		104,499		140,623
	On disposals	-		-		(54,576)		(54,576)
	At 30 April 2025	70,651		106,195		345,067		521,913

	Net book value
	At 30 April 2025	21,624		27,163		257,031		305,818
	At 30 April 2024	23,063		28,569		313,268		364,900


5	Debtors					2025		2024
£							£

	Trade debtors					1,722,849		1,381,350
	Other debtors					107,973		65,912
						1,830,822		1,447,262


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					40,000		40,000
	Obligations under finance lease and hire purchase contracts					88,026		93,943
	Trade creditors					713,238		717,588
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					18,403		18,306
	Taxation and social security costs					399,577		304,567
	Other creditors					203,355		203,170
						1,462,599		1,377,574


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,333		43,333
	Obligations under finance lease and hire purchase contracts					52,247		87,077
						55,580		130,410



8	Related party transactions

	The company's ultimate parent undertaking is Guardian Environmental Group Limited, a company registered in England and Wales. The registered office and principal place of business of Guardian Environmental Group Limited is Guardian House, 117 Clophill Road, Maulden, Bedfordshire MK45 2AE.



9	Controlling party

	The ultimate controlling party is Guardian Environmental Group Limited.


10	Other information

	Guardian Environmental Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Guardian House
	117 Clophill Road
	Maulden
	Bedfordshire
	MK45 2AE