Guardian Property Management Limited

Registered number

02126254

Unaudited Filleted Accounts

31 March 2026

Guardian Property Management Limited
Registered number:		02126254
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		100,000			100,000

Current assets
Debtors	4	732			-
Cash at bank and in hand		86,916			99,574
		87,648			99,574

Creditors: amounts falling due within one year	5	(13,482)			(9,733)

Net current assets			74,166			89,841

Total assets less current liabilities			174,166			189,841


Provisions for liabilities			(18,154)			(18,154)


Net assets			156,012			171,687

Capital and reserves
Called up share capital			500			500
Profit and loss account			155,512			171,187

Shareholders' funds			156,012			171,687

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Alison Jane Gargani
Director
Approved by the board on 7 October 2026

Guardian Property Management Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investment property
	Investment properties are shown at original cost. No depreciation is provided in respect of investment properties.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	2		2


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 April 2025			100,000
	At 31 March 2026			100,000

	Depreciation
	At 31 March 2026			-

	Net book value
	At 31 March 2026			100,000
	At 31 March 2025			100,000


	Freehold land and buildings:	2026		2025
£			£
	Historical cost	27,381		27,381
	Cumulative depreciation based on historical cost	19,714		19,167
		7,667		8,214
	The property was last revalued as at 31 March 2026. The historical cost of the building was £27,381 but the market valuation of the property as at 31 March 2026 was £100,000.


4	Debtors	2026		2025
£			£

	Trade debtors	732		-


5	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	11,144		7,411
	Other creditors	2,338		2,322
		13,482		9,733


6	Related party transactions

	Dividends of £19,960 (2025: £1,996) were paid to Abdul Rahman Abdelgader Gargani during the period. Dividends of £40 (2025: £4) were paid to Alison Jane Gargani during the period.


7	Controlling party

	The company is controlled by Abdul Rahman Abdelgader Gargani.


8	Other information

	Guardian Property Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
	8 Canterbury Road
	Hale
	Altrincham
	Cheshire
	WA15 8PL