REGISTERED NUMBER: 13336399 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

A & R Guest & Son Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Guest

Mrs A C Guest

R Guest

SECRETARY:

REGISTERED OFFICE:

Greystones

The Green

Bishops Norton

Gloucestershire

GL2 9LP

REGISTERED NUMBER:

13336399 (England and Wales)

ACCOUNTANTS:

Simpson Accountancy

Unit 6 Cherrytree Farm

Blackmore End Road

Sible Hedingham

Essex

C09 3LZ

FIXED ASSETS

Investments

4

160,200

142,563

Investment property

5

389,634

299,634

549,834

442,197

CURRENT ASSETS

Debtors

6

79,217

145,036

Cash at bank and in hand

38,490

49,644

117,707

194,680

CREDITORS

Amounts falling due within one year

7

663,692

733,298

NET CURRENT LIABILITIES

(545,985

)

(538,618

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,849

(96,421

)

PROVISIONS FOR LIABILITIES

22,500

-

NET LIABILITIES

(18,651

)

(96,421

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

2,355

(12,554

)

Retained earnings

8

(21,106

)

(83,967

)

(18,651

)

(96,421

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 31 January 2026 and were signed on its behalf by:

Mrs A C Guest - Director

R Guest - Director

1.	STATUTORY INFORMATION

A & R Guest & Son 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 as modified by the revaluation of certain assets.

These accounts have been prepared on a going concern basis, based on the continued support of the company's directors and creditors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2024

142,563

Revaluations

17,637

At 30 April 2025

160,200

NET BOOK VALUE

At 30 April 2025

160,200

At 30 April 2024

142,563

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 0

160,200

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

299,634

Revaluations

90,000

At 30 April 2025

389,634

NET BOOK VALUE

At 30 April 2025

389,634

At 30 April 2024

299,634

Fair value at 30 April 2025 is represented by:

£

Valuation in 0

389,634

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

79,217

145,036

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

662,763

730,840

Taxation and social security

122

261

Other creditors

807

2,197

663,692

733,298

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 May 2024

(83,967

)

(12,554

)

(96,521

)

Profit for the year

62,861

62,861

Movement on investments

-

14,909

14,909

At 30 April 2025

(21,106

)

2,355

(18,751

)

9.	RELATED PARTY DISCLOSURES

During the year, interest of £1,741 was charged by the company due to the overdrawn balance upon the DLA.