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Registration number: 02876053

Guardian Independent Certification Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Guardian Independent Certification Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 8

Guardian Independent Certification Limited

Company Information

Director | K J Chew

Registered office | 114 St Martin's Lane Covent Garden London United Kingdom WC2N 4BE

Auditors | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Guardian Independent Certification Limited

(Registration number: 02876053)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 6 | 73,974 | -
Current assets |  |  |
Debtors | 7 | 1,165,855 | 758,450
Cash at bank and in hand |  | 89,036 | 842,697
|  | 1,254,891 | 1,601,147
Creditors: Amounts falling due within one year | 8 | (344,232) | (829,645)
Net current assets |  | 910,659 | 771,502
Net assets |  | 984,633 | 771,502
Capital and reserves |  |  |
Called up share capital | 9 | 75,500 | 75,500
Retained earnings |  | 909,133 | 696,002
Shareholders' funds |  | 984,633 | 771,502

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 April 2026

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

K J Chew
Director

Guardian Independent Certification Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

Principal activity

The principal activity of the Company is that of providing quality management certification.

These financial statements were authorised for issue by the director on 20 April 2026.

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

The company reported a profit for the year. The financial statements have been prepared on a going concern basis and assumes that the company will continue its operations and meet its liabilities as they fall due for at least the next 12 months the signing of the financial statements. This assessment is based on management’s review of forecasts and current trading performance.

Turnover recognition

Turnover comprises the fair value of the consideration received or receivable for the 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 Independent Certification Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Guardian Independent Certification Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amount due from customers for services performed in the ordinary course of the business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date, If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Guardian Independent Certification Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

3 | Significant judgements and key sources of estimation uncertainty

Key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Summary audit opinion

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 20 April 2026 was David Wheeler, who signed for and on behalf of Bourner Bullock.

5 | Staff numbers

The average number of persons employed by the Company (including the director) during the year, was 0 (2024 - 0).

6 | Investments

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 262,168
At 31 December 2025 | 262,168
Provision
At 1 January 2025 | 262,168
Impairment reversal of investment | (73,974)
At 31 December 2025 | 188,194
Carrying amount
At 31 December 2025 | 73,974
At 31 December 2024 | -

Guardian Independent Certification Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 83,425 | 88,544
Amounts owed by Group undertakings and undertakings in which the Company has a participating interest |  | 1,078,147 | 665,427
Prepayments |  | 1,478 | 1,756
Other debtors |  | 2,805 | 2,723
|  | 1,165,855 | 758,450

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 18,889 | 21,830
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest |  | 279,812 | 799,205
Taxation and social security |  | 37,941 | -
Accruals and deferred income |  | 7,590 | 8,610
|  | 344,232 | 829,645

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 75,500 | 75,500 | 75,500 | 75,500

Guardian Independent Certification Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £2.3841 (2024 - £7.0199) per each Ordinary shares |  | 180,000 |  | 530,000

11 | Parent and ultimate parent undertaking

The company's immediate parent is GIC Group Pte Limited, incorporated in Singapore.
These financial statements are available upon request from GIC Group Pte Limited, No 10 Ubi Crescent, 04-24 Ubi Techpark, Singapore 408564.

12 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 7,748 | 7,831
| 7,748 | 7,831