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REGISTERED NUMBER: SC670982 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

BEAP ENGINEERING LTD

BEAP ENGINEERING LTD (REGISTERED NUMBER: SC670982)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEAP ENGINEERING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: P M Bingham





REGISTERED OFFICE: 16 Dunlop Crescent
Glasgow
G33 6GS





REGISTERED NUMBER: SC670982 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

BEAP ENGINEERING LTD (REGISTERED NUMBER: SC670982)

BALANCE SHEET
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,202 4,568

CURRENT ASSETS
Debtors 5 5,591 6,300
Cash at bank 22,391 16,172
27,982 22,472
CREDITORS
Amounts falling due within one year 6 19,727 6,610
NET CURRENT ASSETS 8,255 15,862
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,457

20,430

PROVISIONS FOR LIABILITIES 7 418 836
NET ASSETS 10,039 19,594

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,939 19,494
SHAREHOLDERS' FUNDS 10,039 19,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 October 2023 and were signed by:




P M Bingham - Director


BEAP ENGINEERING LTD (REGISTERED NUMBER: SC670982)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

BEAP Engineering Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 1 (2022 - 1 ) .

BEAP ENGINEERING LTD (REGISTERED NUMBER: SC670982)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 8,800 500 9,300
DEPRECIATION
At 1 September 2022 4,400 332 4,732
Charge for year 2,200 166 2,366
At 31 August 2023 6,600 498 7,098
NET BOOK VALUE
At 31 August 2023 2,200 2 2,202
At 31 August 2022 4,400 168 4,568

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors - 6,300
Directors' current accounts 5,591 -
5,591 6,300

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Corporation tax 11,942 4,893
VAT 6,382 -
Directors' current accounts - 129
Accrued charges 1,403 1,588
19,727 6,610

7. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 418 836

Deferred
tax
£   
Balance at 1 September 2022 836
Provided during year (418 )
Balance at 31 August 2023 418

BEAP ENGINEERING LTD (REGISTERED NUMBER: SC670982)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
P M Bingham
Balance outstanding at start of year - 34,045
Amounts repaid - (34,045 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

9. ULTIMATE CONTROLLING PARTY

The controlling party is P M Bingham.