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4539048 1 2021-10-01 2022-09-30 4539048 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 4539048
Beaumont Properties (Oxford) Ltd
Financial Statements
For The Year Ended 30 September 2023
M R Beaumont & Co
28a High Street
Standlake
Oxfordshire
OX29 7RY
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 4539048
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,025
- 2,025
CURRENT ASSETS
Stocks - 500
Debtors 5 560 170
Cash at bank and in hand 3,022 5,187
3,582 5,857
Creditors: Amounts Falling Due Within One Year 6 (759 ) (754 )
NET CURRENT ASSETS (LIABILITIES) 2,823 5,103
TOTAL ASSETS LESS CURRENT LIABILITIES 2,823 7,128
PROVISIONS FOR LIABILITIES
Deferred Taxation - (385 )
NET ASSETS 2,823 6,743
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 2,821 6,741
SHAREHOLDERS' FUNDS 2,823 6,743
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
David Beaumont
Director
1st February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beaumont Properties (Oxford) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 4539048 . The registered office is Burleigh House, Cassington Road, Bladon, Oxfordshire, OX20 1RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Turnover includes revenue earned from the sale of goods and form the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 4 years
Fixtures & Fittings 4 years
Computer Equipment 3 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. 
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 15,480 171 2,411 18,062
Additions - - 127 127
Disposals (15,480 ) (171 ) (2,538 ) (18,189 )
Depreciation
As at 1 October 2022 13,867 42 2,128 16,037
Provided during the period 1,613 42 197 1,852
Disposals (15,480 ) (84 ) (2,325 ) (17,889 )
As at 30 September 2023 - - - -
Net Book Value
As at 30 September 2023 - - - -
As at 1 October 2022 1,613 129 283 2,025
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 560 -
VAT recievable - 170
560 170
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21 201
VAT 57 -
Accruals 515 513
Director's loan account 166 40
759 754
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 5,000 8,700
5,000 8,700
Page 4