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Company No: 06669028 (England and Wales)

# GUARDIAN DPS LIMITED

### Unaudited Financial Statements
For the financial period from 01 September 2023 to 28 February 2025
Pages for filing with the registrar

GUARDIAN DPS LIMITED

## Unaudited Financial Statements

For the financial period from 01 September 2023 to 28 February 2025

Contents

GUARDIAN DPS LIMITED

## COMPANY INFORMATION

For the financial period from 01 September 2023 to 28 February 2025
GUARDIAN DPS LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 September 2023 to 28 February 2025

DIRECTORS | G B Glendining
| L J Glendining

REGISTERED OFFICE | 3rd Floor Northern Assurance Buildings
| Princess Street
| Manchester
| M2 4DN
| United Kingdom

COMPANY NUMBER | 06669028 (England and Wales)

ACCOUNTANT | S&W Partners (Manchester) Limited
| 3rd Floor Northern Assurance
| Albert Square
| 9/21 Princess Street
| Manchester
| M2 4DN

GUARDIAN DPS LIMITED

## BALANCE SHEET

As at 28 February 2025
GUARDIAN DPS LIMITED

## BALANCE SHEET (continued)

As at 28 February 2025

| Note | 28.02.2025 |  | 31.08.2023
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Tangible assets | 5 | 32,017 |  | 10,456
|  | 32,017 |  | 10,456
Current assets |  |  |  |
Debtors | 6, 10 | 187,875 |  | 130,110
Cash at bank and in hand |  | 153,203 |  | 347,878
|  | 341,078 |  | 477,988
Creditors: amounts falling due within one year | 7 | ( 85,217) |  | ( 207,248)
Net current assets |  | 255,861 |  | 270,740
Total assets less current liabilities |  | 287,878 |  | 281,196
Accruals and deferred income |  | ( 3,230) |  | ( 3,185)
Net assets |  | 284,648 |  | 278,011
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 284,548 |  | 277,911
Total shareholders' funds |  | 284,648 |  | 278,011

For the financial period ending 28 February 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 financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Guardian DPS Limited (registered number: 06669028) were approved and authorised for issue by the Board of Directors on 13 April 2026. They were signed on its behalf by:

G B Glendining Director |

GUARDIAN DPS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 September 2023 to 28 February 2025
GUARDIAN DPS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 September 2023 to 28 February 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Guardian DPS Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3rd Floor Northern Assurance Buildings, Princess Street, Manchester, M2 4DN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Guardian DPS Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Reporting period length

Reporting period length is over 18 months due a change of year end from 31st August to 28th February.

##### Prior period adjustment

The prior year adjustment relates to the understatement of dividends in prior years. The effect on this correction impacts retained earnings and directors loan account.

##### Turnover

Turnover represents net invoices sales of goods and services recognised at the point of delivery.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

#### 2. Prior period adjustment

During the period ended 28 February 2025, the directors identified a fundamental error in the financial statements of the dividends being understated. The impact on this correction is set out below:

|  | As previously reported |  | Adjustment |  | As restated
Period ended 31 August 2023 |  | £ |  | £ |  | £
Retained earnings |  | 290,110 |  | (12,199) |  | 277,911
Directors loan account |  | 432 |  | 12,199 |  | 12,631

#### 3. Employees

| Period from 01.09.2023 to 28.02.2025 |  | Year ended 31.08.2023
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 3 |  | 2

#### 4. Dividends on equity shares

| Period from 01.09.2023 to 28.02.2025 |  | Year ended 31.08.2023
| £ |  | £
Amounts recognised as distributions to equity holders in the financial period: |  |  |
Final dividend for the financial period ended 28 February 2025 of £1,037.59 (31.08.2023: £1,241.99) per ordinary share | 103,759 |  | 124,199

#### 5. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 September 2023 | 1,020 |  | 28,185 |  | 8,655 |  | 1,502 |  | 39,362
Additions | 38,290 |  | 0 |  | 2,482 |  | 0 |  | 40,772
At 28 February 2025 | 39,310 |  | 28,185 |  | 11,137 |  | 1,502 |  | 80,134
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 September 2023 | 977 |  | 19,694 |  | 7,426 |  | 809 |  | 28,906
Charge for the financial period | 14,375 |  | 3,184 |  | 1,392 |  | 260 |  | 19,211
At 28 February 2025 | 15,352 |  | 22,878 |  | 8,818 |  | 1,069 |  | 48,117
Net book value |  |  |  |  |  |  |  |  |
At 28 February 2025 | 23,958 |  | 5,307 |  | 2,319 |  | 433 |  | 32,017
At 31 August 2023 | 43 |  | 8,491 |  | 1,229 |  | 693 |  | 10,456

#### 6. Debtors

| 28.02.2025 |  | 31.08.2023
| £ |  | £
Trade debtors | 61,149 |  | 110,790
CIS suffered | 19,060 |  | 19,320
Other debtors | 107,666 |  | 0
| 187,875 |  | 130,110

#### 7. Creditors: amounts falling due within one year

| 28.02.2025 |  | 31.08.2023
| £ |  | £
Trade creditors | 18,819 |  | 44,036
Taxation and social security | 47,373 |  | 92,454
Other creditors | 19,025 |  | 70,758
| 85,217 |  | 207,248

#### 8. Called-up share capital

| 28.02.2025 |  | 31.08.2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 9. Related party transactions

Included in other creditors is a balance owing to Guardian Damp Proof Services Limited of £0 (2023: £58,127). Guardian Damp Proof Services Limited is a company under control of G Glendining who is the sole director and shareholder.

#### 10. Director's advances, credits and guarantees

| 28.02.2025 |  | 31.08.2023
| £ |  | £
Advances | 307,363 |  | 0
Credits | (221,993) |  | 0
| 85,370 |  | 0

There is interest payable on the overdrawn balances.