A small framed watercolour of a Guards Officer.
The regiment is probably the Grenadier Guards but although the painting is competently done, the size does not allow too much detail. It was not uncommon for studies of army uniforms to be done whether for publication in books or as cigarette cards etc. It's possible that this painting falls into that bracket. There is no signature but it has been well painted and its small size means it would be easier to fit into most rooms. Circa 1900.
Framed size is given.