IRIS Accounts Production v23.4.0.336 05948056 Board of Directors Board of Directors 1.1.23 31.12.23 31.12.23 false true false false false true false Ordinary 1.00000 Ordinary 'A' 1.00000 137667 83207 54460 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh059480562022-12-31059480562023-12-31059480562023-01-012023-12-31059480562021-12-31059480562022-01-012022-12-31059480562022-12-3105948056ns15:EnglandWales2023-01-012023-12-3105948056ns14:PoundSterling2023-01-012023-12-3105948056ns10:Director12023-01-012023-12-3105948056ns10:Director22023-01-012023-12-3105948056ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3105948056ns10:SmallEntities2023-01-012023-12-3105948056ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3105948056ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3105948056ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3105948056ns10:FullAccounts2023-01-012023-12-310594805612023-01-012023-12-3105948056ns10:OrdinaryShareClass12023-01-012023-12-3105948056ns10:OrdinaryShareClass22023-01-012023-12-310594805641ns10:Director12023-01-012023-12-310594805641ns10:Director12023-12-3105948056ns10:CompanySecretary12023-01-012023-12-3105948056ns10:RegisteredOffice2023-01-012023-12-3105948056ns5:CurrentFinancialInstruments2023-12-3105948056ns5:CurrentFinancialInstruments2022-12-3105948056ns5:ShareCapital2023-12-3105948056ns5:ShareCapital2022-12-3105948056ns5:RetainedEarningsAccumulatedLosses2023-12-3105948056ns5:RetainedEarningsAccumulatedLosses2022-12-3105948056ns5:NetGoodwill2023-01-012023-12-3105948056ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3105948056ns5:PlantMachinery2023-01-012023-12-3105948056ns5:MotorVehicles2023-01-012023-12-3105948056ns5:ComputerEquipment2023-01-012023-12-3105948056ns5:NetGoodwill2022-12-3105948056ns5:NetGoodwill2023-12-3105948056ns5:NetGoodwill2022-12-3105948056ns5:PlantMachinery2022-12-3105948056ns5:MotorVehicles2022-12-3105948056ns5:ComputerEquipment2022-12-3105948056ns5:PlantMachinery2023-12-3105948056ns5:MotorVehicles2023-12-3105948056ns5:ComputerEquipment2023-12-3105948056ns5:PlantMachinery2022-12-3105948056ns5:MotorVehicles2022-12-3105948056ns5:ComputerEquipment2022-12-3105948056ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3105948056ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3105948056ns5:DeferredTaxation2022-12-3105948056ns5:DeferredTaxation2023-12-3105948056ns10:OrdinaryShareClass12023-12-3105948056ns10:OrdinaryShareClass22023-12-3105948056ns10:Director222022-12-3105948056ns10:Director222021-12-3105948056ns10:Director222023-01-012023-12-3105948056ns10:Director222022-01-012022-12-3105948056ns10:Director222023-12-3105948056ns10:Director222022-12-31
REGISTERED NUMBER: 05948056 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

K S BEVAN LIMITED

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K S BEVAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: K S Bevan
Mrs J M Bevan





SECRETARY: Mrs J M Bevan





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 05948056 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,000 4,500
Tangible assets 5 34,619 11,264
37,619 15,764

CURRENT ASSETS
Stocks 15,050 -
Debtors 6 74,378 12,862
Cash at bank 18,131 123,618
107,559 136,480
CREDITORS
Amounts falling due within one year 7 61,591 84,171
NET CURRENT ASSETS 45,968 52,309
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,587

68,073

PROVISIONS FOR LIABILITIES 8 8,655 2,140
NET ASSETS 74,932 65,933

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 74,832 65,833
SHAREHOLDERS' FUNDS 74,932 65,933

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

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

The directors acknowledge their 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.

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2024 and were signed on its behalf by:




Mrs J M Bevan - Director



K S Bevan - Director


K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

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

1. STATUTORY INFORMATION

K S Bevan Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools & equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at retail.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 30,000
AMORTISATION
At 1 January 2023 25,500
Amortisation for year 1,500
At 31 December 2023 27,000
NET BOOK VALUE
At 31 December 2023 3,000
At 31 December 2022 4,500

5. TANGIBLE FIXED ASSETS
Tools & Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 20,988 15,150 7,368 43,506
Additions 2,928 25,975 641 29,544
Disposals - (15,150 ) - (15,150 )
At 31 December 2023 23,916 25,975 8,009 57,900
DEPRECIATION
At 1 January 2023 14,025 12,510 5,707 32,242
Charge for year 1,484 1,623 442 3,549
Eliminated on disposal - (12,510 ) - (12,510 )
At 31 December 2023 15,509 1,623 6,149 23,281
NET BOOK VALUE
At 31 December 2023 8,407 24,352 1,860 34,619
At 31 December 2022 6,963 2,640 1,661 11,264

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,457 12,487
Other debtors 55,921 375
74,378 12,862

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,549 10,556
Taxation and social security 27,117 29,319
Other creditors 30,925 44,296
61,591 84,171

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 8,655 2,140

Deferred
tax
£   
Balance at 1 January 2023 2,140
Charge for the year 6,515
Balance at 31 December 2023 8,655

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary £1 50 50
50 Ordinary 'A' £1 50 50
100 100

Ordinary 'A' shares are non-voting shares.

10. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
K S Bevan and Mrs J M Bevan
Balance outstanding at start of year - -
Amounts advanced 137,667 -
Amounts repaid (83,207 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 54,460 -

Interest has been charged at the official rate of 2/2.25% on the directors' loan.