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C & G A GUY Contractors Limited
Unaudited Financial Statements
for the year ended 27 December 2025
Company registration number 05059503
(England and Wales)

Company Information

For the year ended 27 December 2025
Director Guy, Graham Anthony

Company secretary Guy, Graham Anthony

Registered office Shaygate Farm
Skipton Old Road
Colne
BB8 7EW

Registered number 05059503

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
BD23 3AE

Statement of Financial Position

As at 27 December 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Tangible assets
4
1,186
1,605
1,186
1,605
Current assets
Stocks
5
1,750
1,750
Debtors
6
352,368
388,183
Cash at bank and in hand
7
80,511
108,046
434,629
497,979
Creditors
Amounts falling due within one year
8
(110,610)
(214,112)
(110,610)
(214,112)
Net current assets (liabilities)
324,019
283,867
Total assets less current liabilities
325,205
285,472
Creditors
Amounts falling due after one year
9
-
(10,000)
-
(10,000)
Provisions for liabilities
10
(225)
(385)
Net assets (liabilities)
324,980
275,087
Capital and reserves
Called up share capital
1
1
Profit and loss account
324,979
275,086
Total equity
324,980
275,087

The company is a private company limited by shares and registered in England and Wales. It 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 27 August 2026 and are signed on its behalf by:

Guy, Graham Anthony
Guy, Graham Anthony
Director

Company registration number 05059503

Notes to the Financial Statements

For the year ended 27 December 2025

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.


Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.


Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

2.3. Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

 

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

2.4. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

 

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Rate
Method
%
Plant and machinery
15
Straight-line

2.5. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

2.6. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

2.7. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.


Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.


Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.


Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.


3. Employees

The average number of employees during the year was 1 (2024: 1).

4. Tangible fixed assets

Plant and machinery
Total
£
£
Cost
At 28 December 2024
2,792
2,792
At 27 December 2025
2,792
2,792
Depreciation and impairment
At 28 December 2024
1,187
1,187
Charge for the period
419
419
At 27 December 2025
1,606
1,606
Net book value
At 27 December 2025
1,186
1,186
At 27 December 2024
1,605
1,605

5. Stocks and work in progress

2025
2024
£
£
Other stocks
1,750
1,750
Total
1,750
1,750

6. Debtors

2025
2024
£
£
Trade debtors
303,168
338,983
Other debtors
49,200
49,200
Total due within one year
352,368
388,183
Total due after one year
-
-
Total
352,368
388,183

7. Cash at bank and in hand

2025
2024
£
£
Cash at bank
80,511
108,046
Total
80,511
108,046

8. Creditors due within one year

2025
2024
£
£
Bank loans and overdrafts
4,504
4,250
Trade creditors
54,381
111,796
Directors loan account
2,547
2,548
Taxation and social security
47,178
93,518
Accruals and deferred income
2,000
2,000
Total
110,610
214,112

9. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
-
10,000
Total
-
10,000

10. Provisions for liabilities

2025
2024
£
£
Deferred tax
225
385
Total
225
385