REGISTERED NUMBER: 00325210 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Guest and Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N R Guest

M C Guest

SECRETARY:

Ms S M Chadwick

REGISTERED OFFICE:

Cherry Trees

Delmonden Lane

HAWKHURST

Kent

TN18 4XB

REGISTERED NUMBER:

00325210 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

2,364

3,032

2,365

3,033

CURRENT ASSETS

Debtors

6

16,537

18,934

Cash at bank and in hand

208,565

208,981

225,102

227,915

CREDITORS

Amounts falling due within one year

7

194,436

194,351

NET CURRENT ASSETS

30,666

33,564

TOTAL ASSETS LESS CURRENT LIABILITIES

33,031

36,597

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

32,931

36,497

SHAREHOLDERS' FUNDS

33,031

36,597

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 11 November 2025 and were signed on its behalf by:

N R Guest - Director

1.	STATUTORY INFORMATION

Guest and Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill is the amount paid in connection with the acquisition of a business. Amortisation has been provided in order to write the net book value down to £1.

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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

33

AMORTISATION

At 1 April 2024

and 31 March 2025

32

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,425

2,513

29,061

2,884

35,883

DEPRECIATION

At 1 April 2024

550

2,484

26,933

2,884

32,851

Charge for year

131

5

532

-

668

At 31 March 2025

681

2,489

27,465

2,884

33,519

NET BOOK VALUE

At 31 March 2025

744

24

1,596

-

2,364

At 31 March 2024

875

29

2,128

-

3,032

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

14,734

17,117

Other debtors

1,803

1,817

16,537

18,934

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

5,176

28,369

Taxation and social security

13,008

13,587

Other creditors

176,252

152,395

194,436

194,351

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

200

Ordinary

£0.50

100

100

9.	PENSION COMMITMENTS

The company reached its staging date for Auto Enrolment on 1 April 2016. Contributions by the company to this were £842 (2023: £721). At the year end employer contributions of nil (2023: nil) had not been paid across to the scheme.