REGISTERED NUMBER: 03940476 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Guess Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Roche

REGISTERED OFFICE:

1 Manor Court

6 Barnes Wallis Road

Fareham

Hampshire

PO15 5TH

REGISTERED NUMBER:

03940476 (England and Wales)

ACCOUNTANTS:

Roches

Chartered Accountants

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Tangible assets

4

353,625

358,312

CURRENT ASSETS

Debtors

5

2,000

-

Cash at bank

87,404

76,708

89,404

76,708

CREDITORS

Amounts falling due within one year

6

7,853

25,137

NET CURRENT ASSETS

81,551

51,571

TOTAL ASSETS LESS CURRENT LIABILITIES

435,176

409,883

PROVISIONS FOR LIABILITIES

16,136

16,136

NET ASSETS

419,040

393,747

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

419,039

393,746

SHAREHOLDERS' FUNDS

419,040

393,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 July 2026 and were signed by:

R Roche - Director

1.	STATUTORY INFORMATION

Guess Group Limited 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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

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.

Investment property

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

375,000

DEPRECIATION

At 1 April 2025

16,688

Charge for year

4,687

At 31 March 2026

21,375

NET BOOK VALUE

At 31 March 2026

353,625

At 31 March 2025

358,312

Cost or valuation at 31 March 2026 is represented by:

Land and

buildings

£

Valuation in 2017

20,000

Valuation in 2025

55,000

Cost

300,000

375,000

The director, Mr R. Roche has fair valued the investment property held based on the value of similar properties in the vicinity taking into account the condition of the property and its current rental yield.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1

-

Taxation and social security

7,018

6,615

Other creditors

834

18,522

7,853

25,137