Registration number: 06504651

Seymours Estate Agents (Guildford) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Seymours Estate Agents (Guildford) Limited

Company Information

Directors

C B Holden G B Ferrucci F Orlando

Registered office

Maria House 35 Millers Road Brighton BN1 5NP

Accountants

Chisnall Comer Ismail and Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Seymours Estate Agents (Guildford) Limited

(Registration number: 06504651)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,902	13,825
Current assets
Debtors	5	165,859	137,385
Cash at bank and in hand		526,707	176,629
		692,566	314,014
Creditors: Amounts falling due within one year	6	(359,224)	(246,281)
Net current assets		333,342	67,733
Total assets less current liabilities		344,244	81,558
Creditors: Amounts falling due after more than one year	6	-	(4,167)
Provisions for liabilities	8	(2,725)	(3,456)
Net assets		341,519	73,935
Capital and reserves
Called up share capital	9	118	106
Retained earnings		341,401	73,829
Shareholders' funds		341,519	73,935

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Seymours Estate Agents (Guildford) Limited

(Registration number: 06504651)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:



 

.........................................

F Orlando

Director

Seymours Estate Agents (Guildford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of estate agent services. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Seymours Estate Agents (Guildford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	20% Straight line
Office equipment	20% Straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Seymours Estate Agents (Guildford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 17).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	774	20,257	21,031
Additions	-	939	939
At 31 December 2025	774	21,196	21,970
Depreciation
At 1 January 2025	344	6,862	7,206
Charge for the year	155	3,707	3,862
At 31 December 2025	499	10,569	11,068
Carrying amount
At 31 December 2025	275	10,627	10,902
At 31 December 2024	430	13,395	13,825

Included within the net book value of land and buildings above is £275 (2024 - £430) in respect of short leasehold land and buildings.
 

5

Debtors

Seymours Estate Agents (Guildford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Current	2025 £	2024 £
Trade debtors	126,161	96,569
Prepayments	26,549	22,732
Other debtors	13,149	18,084
	165,859	137,385

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	4,167	10,000
Trade creditors		10,920	28,136
Amounts owed to group undertakings and undertakings in which the company has a participating interest		87,168	87,168
Taxation and social security		247,151	85,997
Accruals and deferred income		3,602	25,960
Other creditors		6,216	9,020
		359,224	246,281

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	-	4,167

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	4,167

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,167	10,000

Seymours Estate Agents (Guildford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8	Provisions for liabilities

Deferred tax provisions comprise of:

	2025 £	2024 £	2023 £
Accelerated capital allowances	-	3,456	1,866