Guardian Cleaning & Maintenance Limited - Period Ending 2022-02-28

Guardian Cleaning & Maintenance Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 5

Guardian Cleaning & Maintenance Limited

Company Information

Director

Mr MSW Phillips

Registered office

c/o Condy Mathias 6 Houndiscombe Road Plymouth PL4 6HH

Accountants

Houndiscombe Consultants Limited T/A Condy Mathias Chartered Accountants 6 Houndiscombe Road Plymouth Devon PL4 6HH

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Guardian Cleaning & Maintenance Limited
for the Period Ended 28 February 2022

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Guardian Cleaning & Maintenance Limited for the period ended 28 February 2022 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Guardian Cleaning & Maintenance Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Guardian Cleaning & Maintenance Limited and state those matters that we have agreed to state to the Board of Directors of Guardian Cleaning & Maintenance Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Guardian Cleaning & Maintenance Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Guardian Cleaning & Maintenance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Guardian Cleaning & Maintenance Limited. You consider that Guardian Cleaning & Maintenance Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Guardian Cleaning & Maintenance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

13 February 2023

Guardian Cleaning & Maintenance Limited

(Registration number: 10925960)
Balance Sheet as at 28 February 2022

	Note	2022 £	2020 £
Current assets
Debtors	4	42,296	1
Cash at bank and in hand		10	-
		42,306	1
Creditors: Amounts falling due within one year	5	(108,435)	(510)
Net liabilities		(66,129)	(509)
Capital and reserves
Called up share capital		50	50
Retained earnings		(66,179)	(559)
Shareholders' deficit		(66,129)	(509)

For the financial period ending 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 13 February 2023
 

.........................................

Mr MSW Phillips

Director

Guardian Cleaning & Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2020 to 28 February 2022

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
c/o Condy Mathias
6 Houndiscombe Road
Plymouth
PL4 6HH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

As at the year end, the company's balance sheet shows net current liabilities and an overall deficiency of assets totalling £66,129. Accordingly, the director has had to consider whether the going concern basis remains appropriate. The director considers that the company is a going concern, as he will continue to provide support, when necessary, to the company. He also expects the company to be profitable in the next financial year and improve the balance sheet position.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Guardian Cleaning & Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2020 to 28 February 2022

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 5 (2020 - 1).

4

Debtors

Current	2022 £	2020 £
Trade debtors	42,285	-
Other debtors	11	1
	42,296	1

5

Creditors

Creditors: amounts falling due within one year

	2022 £	2020 £
Due within one year
Trade creditors	160	410
Taxation and social security	47,488	-
Accruals and deferred income	1,990	-
Other creditors	58,797	100
	108,435	510