1 March 2022 false No description of principal activity Taxfiler 2023.10 09793841business:PrivateLimitedCompanyLtd2022-03-012023-02-28 097938412022-02-28 097938412022-03-012023-02-28 09793841business:AuditExemptWithAccountantsReport2022-03-012023-02-28 09793841business:FilletedAccounts2022-03-012023-02-28 097938412023-02-28 09793841business:Director12022-03-012023-02-28 09793841business:Director22022-03-012023-02-28 09793841business:RegisteredOffice2022-03-012023-02-28 097938412022-02-28 09793841core:WithinOneYear2023-02-28 09793841core:WithinOneYear2022-02-28 09793841core:AfterOneYear2023-02-28 09793841core:AfterOneYear2022-02-28 09793841core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 09793841core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 09793841core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 09793841core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 09793841core:PreviouslyStatedAmount2023-02-28 09793841core:PreviouslyStatedAmount2022-02-28 09793841business:SmallEntities2022-03-012023-02-28 09793841countries:EnglandWales2022-03-012023-02-28 09793841core:FurnitureFittings2022-03-012023-02-28 09793841core:ComputerEquipment2022-03-012023-02-28 09793841core:FurnitureFittings2022-02-28 09793841core:ComputerEquipment2022-02-28 09793841core:FurnitureFittings2023-02-28 09793841core:ComputerEquipment2023-02-28 097938412021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 09793841 (England and Wales)
Beetenson Howard Ltd Unaudited accounts for the year ended 28 February 2023
Beetenson Howard Ltd Unaudited accounts Contents
Page
- 2 -
Beetenson Howard Ltd Company Information for the year ended 28 February 2023
Directors
R Beetenson N Beetenson
Company Number
09793841 (England and Wales)
Registered Office
THE ASHES ELSING ROAD LYNG NORWICH NORFOLK NR9 5RR ENGLAND
Accountants
Arithmo Accountancy Ltd Meadow Barn Low Road North Tuddenham, Dereham NORFOLK NR20 3AB
- 3 -
Beetenson Howard Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,096 
147 
Current assets
Debtors
18,671 
18,383 
Cash at bank and in hand
10,049 
11,227 
28,720 
29,610 
Creditors: amounts falling due within one year
(14,972)
(15,352)
Net current assets
13,748 
14,258 
Total assets less current liabilities
15,844 
14,405 
Creditors: amounts falling due after more than one year
(20,207)
(23,480)
Provisions for liabilities
Deferred tax
(398)
(28)
Net liabilities
(4,761)
(9,103)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(4,861)
(9,203)
Shareholders' funds
(4,761)
(9,103)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by
R Beetenson Director Company Registration No. 09793841
- 4 -
Beetenson Howard Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Beetenson Howard Ltd is a private company, limited by shares, registered in England and Wales, registration number 09793841. The registered office is THE ASHES ELSING ROAD, LYNG, NORWICH, NORFOLK, NR9 5RR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% on cost
Computer equipment
33% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Beetenson Howard Ltd Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
3,654 
12,716 
16,370 
Additions
- 
3,034 
3,034 
At 28 February 2023
3,654 
15,750 
19,404 
Depreciation
At 1 March 2022
3,653 
12,570 
16,223 
Charge for the year
1 
1,084 
1,085 
At 28 February 2023
3,654 
13,654 
17,308 
Net book value
At 28 February 2023
- 
2,096 
2,096 
At 28 February 2022
1 
146 
147 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,711 
15,613 
Accrued income and prepayments
1,960 
2,770 
18,671 
18,383 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,845 
4,020 
VAT
4,926 
6,706 
Trade creditors
250 
520 
Taxes and social security
3,904 
3,240 
Other creditors
15 
7 
Loans from directors
325 
151 
Accruals
707 
708 
14,972 
15,352 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,207 
23,480 
8
Transactions with related parties
During the period R Beetenson continued to provide a loan to the company at 0% interest. At the balance sheet date the amount outstanding was £275 During the period N Beetenson continued to provide a loan to the company at 0% interest. At the balance sheet date the amount outstanding was £50
- 6 -
Beetenson Howard Ltd Notes to the Accounts for the year ended 28 February 2023
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 7 -