Company registration number SC282780 (Scotland)
GUARDIAN MOVING & STORAGE LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2026
PAGES FOR FILING WITH REGISTRAR
GUARDIAN MOVING & STORAGE LTD.
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
GUARDIAN MOVING & STORAGE LTD.
BALANCE SHEET
AS AT
31 JULY 2026
31 July 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
789,328
836,640
Current assets
Debtors
5
-
0
67,500
Cash at bank and in hand
128,649
106,101
128,649
173,601
Creditors: amounts falling due within one year
6
(56,491)
(95,439)
Net current assets
72,158
78,162
Total assets less current liabilities
861,486
914,802
Creditors: amounts falling due after more than one year
7
(37,714)
(76,368)
Provisions for liabilities
(20,239)
(29,101)
Net assets
803,533
809,333
Capital and reserves
Called up share capital
8
149,999
164,705
Capital redemption reserve
183,333
168,627
Profit and loss reserves
470,201
476,001
Total equity
803,533
809,333
GUARDIAN MOVING & STORAGE LTD.
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2026
31 July 2026
- 2 -

For the financial year ended 31 July 2026 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 5 August 2026 and are signed on its behalf by:
Mrs A M Dawson
Director
Company registration number SC282780 (Scotland)
GUARDIAN MOVING & STORAGE LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2026
- 3 -
1
Accounting policies
Company information

Guardian Moving & Storage Ltd. is a private company limited by shares incorporated in Scotland. The registered office is , Guardian Moving & Storage, Clifton View, East Mains Industrial Est,, Broxburn, West Lothian, United Kingdom, EH52 5NE.

1.1
Basis of preparation

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

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets - goodwill

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.

1.4
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:

Freehold land and buildings
2% on reducing balance
Plant and equipment
25% on reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance
1.5
Taxation

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

GUARDIAN MOVING & STORAGE LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2026
1
Accounting policies
(Continued)
- 4 -
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2026
2025
Number
Number
Total
3
3
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2025
915,900
203,346
3,800
214,000
1,337,046
Disposals
-
0
(20,000)
-
0
-
0
(20,000)
At 31 July 2026
915,900
183,346
3,800
214,000
1,317,046
Depreciation and impairment
At 1 August 2025
195,668
154,018
3,640
147,080
500,406
Depreciation charged in the year
11,865
7,427
40
16,730
36,062
Eliminated in respect of disposals
-
0
(8,750)
-
0
-
0
(8,750)
At 31 July 2026
207,533
152,695
3,680
163,810
527,718
GUARDIAN MOVING & STORAGE LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2026
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 July 2026
708,367
30,651
120
50,190
789,328
At 31 July 2025
720,232
49,328
160
66,920
836,640
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2025 and 31 July 2026
490,283
Amortisation and impairment
At 1 August 2025 and 31 July 2026
490,283
Carrying amount
At 31 July 2026
-
0
At 31 July 2025
-
0
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
0
67,500
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
-
0
32,975
Trade creditors
26
928
Corporation tax
19,254
23,159
Other taxation and social security
7,382
8,525
Other creditors
29,829
29,852
56,491
95,439
GUARDIAN MOVING & STORAGE LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2026
- 6 -
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
11,225
Other creditors
37,714
65,143
37,714
76,368
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordianry A of £1 each
75,000
75,000
75,000
75,000
Ordinary B of £1 each
74,999
74,999
74,999
74,999
Ordianry C of £1 each
0
14,706
-
0
14,706
149,999
164,705
149,999
164,705
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