Company registration number 09030131 (England and Wales)
THE GUARDIAN SERVICE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
THE GUARDIAN SERVICE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
THE GUARDIAN SERVICE LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,168
6,907
Current assets
Debtors
4
379,714
411,194
Cash at bank and in hand
302,025
285,750
681,739
696,944
Creditors: amounts falling due within one year
5
(363,613)
(362,215)
Net current assets
318,126
334,729
Total assets less current liabilities
328,294
341,636
Creditors: amounts falling due after more than one year
6
(57,516)
(75,976)
Net assets
270,778
265,660
Capital and reserves
Called up share capital
2
2
Other reserves
6,898
3,449
Profit and loss reserves
263,878
262,209
Total equity
270,778
265,660
THE GUARDIAN SERVICE LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
Dr Simon MacRory
Director
Company registration number 09030131 (England and Wales)
THE GUARDIAN SERVICE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

The Guardian Service Ltd is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, England, W1T 3LJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for staff liaison services and is shown net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on straight line basis
Computers
33% on straight line basis

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.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has only b asic f inancial i nstruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

THE GUARDIAN SERVICE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
39
26
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
9,817
Additions
8,231
At 30 June 2025
18,048
Depreciation and impairment
At 1 July 2024
2,910
Depreciation charged in the year
4,970
At 30 June 2025
7,880
Carrying amount
At 30 June 2025
10,168
At 30 June 2024
6,907
THE GUARDIAN SERVICE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
138,579
278,295
Other debtors
241,135
132,899
379,714
411,194
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
19,760
17,728
Trade creditors
31,171
21,799
Corporation tax
1,499
9,154
Other taxation and social security
211,669
193,785
Deferred income
-
0
15,803
Other creditors
5,472
129
Accruals and deferred income
94,042
103,817
363,613
362,215

The loan is secured by personal guarantees provided by the directors.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
57,516
75,976

The loan is secured by personal guarantees provided by the directors.

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