Company Registration No. 13150773 (England and Wales)
The Classification Guru Ltd
Unaudited accounts
for the year ended 31 March 2026
The Classification Guru Ltd
Unaudited accounts
Contents
The Classification Guru Ltd
Company Information
for the year ended 31 March 2026
Company Number
13150773 (England and Wales)
Registered Office
10 Prospect Court
Sydenham Road
Guildford
GU1 3ST
Accountants
Switchfoot Accounting Limited
147 Frimley Road
Camberley
Surrey
GU15 2PS
The Classification Guru Ltd
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
306
1,855
Creditors: amounts falling due within one year
(91,660)
(65,246)
Net current assets
10,624
6,744
Total assets less current liabilities
10,774
7,015
Creditors: amounts falling due after more than one year
(10,040)
(23,037)
Net assets/(liabilities)
734
(16,022)
Called up share capital
1
1
Profit and loss account
733
(16,023)
Shareholders' funds
734
(16,022)
For the year ending 31 March 2026 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2026 and were signed on its behalf by
S Walsh
Director
Company Registration No. 13150773
The Classification Guru Ltd
Notes to the Accounts
for the year ended 31 March 2026
The Classification Guru Ltd is a private company, limited by shares, registered in England and Wales, registration number 13150773. The registered office is 10 Prospect Court , Sydenham Road, Guildford, GU1 3ST.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on cost
Computer equipment
33% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The Classification Guru Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
607
2,222
2,829
At 31 March 2026
607
2,222
2,829
At 1 April 2025
336
2,222
2,558
Charge for the year
121
-
121
At 31 March 2026
457
2,222
2,679
At 31 March 2026
150
-
150
At 31 March 2025
271
-
271
Amounts falling due within one year
Trade debtors
12,175
19,601
Accrued income and prepayments
12,160
12,939
Other debtors
77,643
37,595
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
61,644
50,382
Taxes and social security
18,285
10,227
7
Creditors: amounts falling due after more than one year
2026
2025
The Classification Guru Ltd
Notes to the Accounts
for the year ended 31 March 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
The director's loan bears interest at 3.75% per annum and is repayable on demand.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).