| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 |
| FOR |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 |
| FOR |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 67 March Road |
| Edinburgh |
| EH4 3SU |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| STATEMENT OF FINANCIAL POSITION |
| 30 APRIL 2026 |
| 30.4.26 | 30.4.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The director acknowledges his 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. |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| STATEMENT OF FINANCIAL POSITION - continued |
| 30 APRIL 2026 |
| The financial statements were approved by the director and authorised for issue on |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 1. | STATUTORY INFORMATION |
| Guardian Moving and Storage Services Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going Concern |
| These financial statements have been prepared on the going concern basis. The company incurred a net loss of £55,248 for the year ended 30 April 2026 and had net current liabilities of £182,454 as at 30 April 2026 (2025: £48,678). |
| The directors have reviewed the current and future trading position of the company to consider whether the company will have adequate resources to continue in operational existence for the foreseeable future (period of review limited to a period of less than 12 months from the date of approval of the financial statements). Following completion of this review, the directors consider it appropriate to continue to adopt the going concern basis in preparing the financial statements. |
| 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. |
| Significant judgements and estimates |
| The director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant, actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. |
| Turnover |
| Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services to third parties in the normal course of business, net of discounts, VAT and other related taxes. Revenue from services is recognised when services have been provided and the right to consideration has been earned. |
| Goodwill |
| 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. |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Financial instruments |
| Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds the following basic financial instruments. |
| Financial assets |
| Cash and cash equivalents - comprise cash in hand and deposits held with banks. |
| Trade and other debtors are initially measured at the undiscounted amounts receivable from a customer, which is normally the invoiced price. Trade and other debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found an impairment loss is recognised. |
| Financial liabilities |
| Trade and other creditors are initially measured at the transaction price, including any transaction costs. |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 May 2025 |
| and 30 April 2026 |
| AMORTISATION |
| At 1 May 2025 |
| Amortisation for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 6. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| Additions |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Hire purchase contracts |
| Payments on account |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Hire purchase contracts |
| Other creditors |
| GUARDIAN MOVING AND STORAGE SERVICES |
| LIMITED (REGISTERED NUMBER: SC719238) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Hire purchase contracts | 83,271 | 42,349 |
| 11. | OTHER FINANCIAL COMMITMENTS |
| At 30 April 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £184,190 (2025: £340,844). |
| Leases expiring within one year amount to £105,000 and leases expiring between 1 and 5 years amount to £79,190. |