Surety Bonds And Guarantees Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 12859671

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		253,181		20,429

			253,181		20,429
CURRENT ASSETS
Debtors		347,638		220,878
Cash at bank and in hand		606,225		392,084

		953,863		612,962
Creditors: Amounts Falling Due Within One Year		(261,800 )		(112,349 )

NET CURRENT ASSETS (LIABILITIES)			692,063		500,613

TOTAL ASSETS LESS CURRENT LIABILITIES			945,244		521,042

PROVISIONS FOR LIABILITIES
Provisions For Charges			-		(61,355 )
Deferred Taxation			(17,529 )		(5,324 )

NET ASSETS			927,715		454,363

CAPITAL AND RESERVES
Called up share capital	5		7,200		11,000
Capital redemption reserve			3,800		-
Profit and Loss Account			916,715		443,363

SHAREHOLDERS' FUNDS			927,715		454,363

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Surety Bonds And Guarantees Ltd

Abridged Balance Sheet (continued)

As At 30 December 2025

For the year ending 30 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 director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs B A Mackey

Director

30 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Surety Bonds And Guarantees Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12859671 . The registered office is 71-75 Shelton Street, London, Greater London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes fees and commissions receivable from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	10% straight line
Computer Equipment	25% straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Surety Bonds And Guarantees Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	25,411
Additions	282,055
Disposals	(1,327 )

As at 30 December 2025	306,139

Depreciation
As at 1 January 2025	4,982
Provided during the period	48,308
Disposals	(332 )

As at 30 December 2025	52,958

Net Book Value
As at 30 December 2025	253,181

As at 1 January 2025	20,429

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	7,200	11,000

During the year, the company repurchased and immediately cancelled 33 Ordinary shares of £100 each

and 5 Ordinary 'B' shares of £100 each for a total consideration of £30,150. The nominal value of the

shares cancelled is £3,800 and this has been transferred to a non-distributable Capital Redemption Reserve.

The remaining premium paid on repurchase of £26,350 was deducted from Retained Earnings.

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Surety Bonds And Guarantees Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 December 2025

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 December 2025
	£	£	£	£	£
Mrs Becky Mackey	111,045	-	111,045	-	-

The above loan is unsecured, interest free and repayable on demand.

7. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	125,000	34,717

8. Related Party Transactions

During the previous year a dispute arose between the directors of the company, leading to the resignation of one of the directors. The dispute was settled in March 2025 when the former director's shareholding was repurchased by the company. After settlement, the outstanding loan to the former director became uncollectible and was formally released by shareholder special resolution.

Cherie Uhrmacher

Former shareholder and director

Release of outstanding loan to director of £43,625

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