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Company Registration No. 09424845 (England and Wales)
Guard Industrie (uk) Ltd Unaudited accounts for the year ended 31 December 2025
Guard Industrie (uk) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Guard Industrie (uk) Ltd Company Information for the year ended 31 December 2025
Directors
Barnabe-Igor WAYSER Aurelie WAYSER David VANDJEE
Company Number
09424845 (England and Wales)
Registered Office
Unit J14 Hastingswood Business Park Wood Lane Birmingham B24 9QR United Kingdom
Accountants
Pearls Bookkeeping and Accounting Ltd Ground Floor 59 Stanway Road Solihull B90 3JF
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Guard Industrie (uk) Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1,773 
2,644 
Tangible assets
5
4,113 
7,764 
5,886 
10,408 
Current assets
Inventories
6
55,527 
79,193 
Debtors
7
52,310 
12,351 
Cash at bank and in hand
13,169 
38,812 
121,006 
130,356 
Creditors: amounts falling due within one year
8
(230,961)
(288,432)
Net current liabilities
(109,955)
(158,076)
Total assets less current liabilities
(104,069)
(147,668)
Creditors: amounts falling due after more than one year
9
(32,183)
(38,859)
Net liabilities
(136,252)
(186,527)
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
(146,252)
(196,527)
Shareholders' funds
(136,252)
(186,527)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by
David VANDJEE Director Company Registration No. 09424845
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Guard Industrie (uk) Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Guard Industrie (uk) Ltd is a private company, limited by shares, registered in England and Wales, registration number 09424845. The registered office is Unit J14, Hastingswood Business Park, Wood Lane, Birmingham, B24 9QR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
Basis of preparation The 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 applicable to small entities, and the requirements of the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied throughout the year and the preceding year. Going concern At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis of accounting in preparing the financial statements. 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. Other debtors Included within other debtors is a balance of 28,688.53 due from a former director. The balance was previously classified as a director’s loan account and was reclassified to other debtors following the director’s resignation prior to the reporting date. The balance remained outstanding at the reporting date and is due to the company from the former director.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Plant & machinery - 25% on reducing balance
Motor vehicles
Motor vehicles - 33% straight line
Fixtures & fittings
Fixtures & fittings - 25% on reducing balance
Computer equipment
Computer equipment - 25% on reducing balance
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Guard Industrie (uk) Ltd Notes to the Accounts for the year ended 31 December 2025
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
3,498 
At 31 December 2025
3,498 
Amortisation
At 1 January 2025
854 
Charge for the year
871 
At 31 December 2025
1,725 
Net book value
At 31 December 2025
1,773 
At 31 December 2024
2,644 
Intangible assets Intangible assets are initially measured at cost. Following initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Computer software is amortised on a straight-line basis over its estimated useful economic life. Where the estimated useful economic life is less than one year, the software is amortised in full in the year of acquisition.
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Guard Industrie (uk) Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
9,057 
14,208 
5,183 
3,346 
31,794 
Additions
- 
- 
- 
533 
533 
At 31 December 2025
9,057 
14,208 
5,183 
3,879 
32,327 
Depreciation
At 1 January 2025
6,593 
11,351 
4,044 
2,042 
24,030 
Charge for the year
616 
2,857 
285 
426 
4,184 
At 31 December 2025
7,209 
14,208 
4,329 
2,468 
28,214 
Net book value
At 31 December 2025
1,848 
- 
854 
1,411 
4,113 
At 31 December 2024
2,464 
2,857 
1,139 
1,304 
7,764 
6
Inventories
2025 
2024 
£ 
£ 
Finished goods
55,527 
79,193 
55,527 
79,193 
Stocks Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
143 
107 
Trade debtors
37,276 
33,840 
Amounts due from group undertakings etc.
(28,880)
(59,940)
Accrued income and prepayments
3,540 
3,663 
Other debtors
28,689 
28,140 
40,768 
5,810 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
4,540 
(461)
Other debtors
7,002 
7,002 
11,542 
6,541 
- 7 -
Guard Industrie (uk) Ltd Notes to the Accounts for the year ended 31 December 2025
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
25,003 
Trade creditors
230,385 
255,242 
Taxes and social security
(1,174)
2,000 
Accruals
1,750 
6,187 
230,961 
288,432 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
32,183 
38,859 
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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted at 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.
11
Pension commitments
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 the profit and loss account in the period to which they relate.
12
Loans to directors
Other debtors Included within other debtors is a balance of £28,688.53 due from a former director. The balance was previously classified as a director’s loan account and was reclassified to other debtors following the director’s resignation prior to the reporting date. The balance remained outstanding at the reporting date and is due to the company from the former director.
13
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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