REGISTERED NUMBER: 00391085 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Thomas Guy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N W Guy

J L Mitchell

D P Guy

SECRETARY:

J L Mitchell

REGISTERED OFFICE:

9 Osprey Place

Guys Industrial Estate North

BURSCOUGH

Nr Ormskirk

Lancashire

L40 8TG

REGISTERED NUMBER:

00391085 (England and Wales)

ACCOUNTANTS:

Kirkwood Wilson Limited

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,069,993

1,119,753

1,069,993

1,119,753

CURRENT ASSETS

Debtors

6

226,398

225,471

Cash at bank

78,411

135,414

304,809

360,885

CREDITORS

Amounts falling due within one year

7

305,732

389,074

NET CURRENT LIABILITIES

(923

)

(28,189

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,069,070

1,091,564

CREDITORS

Amounts falling due after more than one year

8

-

(30,605

)

PROVISIONS FOR LIABILITIES

(49,370

)

(56,853

)

NET ASSETS

1,019,700

1,004,106

CAPITAL AND RESERVES

Called up share capital

22,000

22,000

Revaluation reserve

9

139,490

142,660

Other reserves

21,386

21,386

Retained earnings

836,824

818,060

SHAREHOLDERS' FUNDS

1,019,700

1,004,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

N W Guy - Director

1.	STATUTORY INFORMATION

Thomas Guy 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1988, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

4% on cost

Plant and machinery etc

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1,860

AMORTISATION

At 1 January 2025

and 31 December 2025

1,860

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

1,150,000

396,877

1,546,877

Additions

-

5,000

5,000

Disposals

-

(39,280

)

(39,280

)

At 31 December 2025

1,150,000

362,597

1,512,597

DEPRECIATION

At 1 January 2025

115,000

312,124

427,124

Charge for year

23,000

19,332

42,332

Eliminated on disposal

-

(26,852

)

(26,852

)

At 31 December 2025

138,000

304,604

442,604

NET BOOK VALUE

At 31 December 2025

1,012,000

57,993

1,069,993

At 31 December 2024

1,035,000

84,753

1,119,753

Included in cost or valuation of land and buildings is freehold land of £ 575,000 (2024 - £ 575,000 ) which is not depreciated.

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2017

158,511

-

158,511

Cost

991,489

362,597

1,354,086

1,150,000

362,597

1,512,597

If land and buildings had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

991,489

991,489

Aggregate depreciation

436,255

436,255

Value of land in freehold land and buildings

575,000

575,000

Land and buildings were valued on a fair value basis on 31 December 2017 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

165,902

164,700

Other debtors

60,496

60,771

226,398

225,471

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,167

10,000

Hire purchase contracts

26,439

9,064

Trade creditors

75,211

89,520

Taxation and social security

44,475

55,196

Other creditors

155,440

225,294

305,732

389,074

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,167

Hire purchase contracts

-

26,438

-

30,605

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

142,660

Reclassification/transfer

(3,170

)

At 31 December 2025

139,490