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Company Registration No. 12161313 (England and Wales)
Beatties Mechanical Contractors Limited Unaudited accounts for the year ended 30 September 2023
Beatties Mechanical Contractors Limited Unaudited accounts Contents
Page
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Beatties Mechanical Contractors Limited Company Information for the year ended 30 September 2023
Directors
J McDonald L G Beattie
Company Number
12161313 (England and Wales)
Registered Office
203 West Street Fareham PO16 0EN England
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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Beatties Mechanical Contractors Limited Accountants' report
Accountants' report to the board of directors of Beatties Mechanical Contractors Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Beatties Mechanical Contractors Limited for the year ended 30 September 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Beatties Mechanical Contractors Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Beatties Mechanical Contractors Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beatties Mechanical Contractors Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Beatties Mechanical Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Beatties Mechanical Contractors Limited. You consider that Beatties Mechanical Contractors Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Beatties Mechanical Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 28 February 2024
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Beatties Mechanical Contractors Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,915 
24,823 
Current assets
Inventories
15,000 
15,000 
Debtors
258,059 
94,066 
Cash at bank and in hand
34,079 
96,964 
307,138 
206,030 
Creditors: amounts falling due within one year
(204,169)
(110,456)
Net current assets
102,969 
95,574 
Total assets less current liabilities
121,884 
120,397 
Creditors: amounts falling due after more than one year
(17,094)
(27,596)
Net assets
104,790 
92,801 
Capital and reserves
Called up share capital
55 
55 
Share premium
29,955 
29,955 
Profit and loss account
74,780 
62,791 
Shareholders' funds
104,790 
92,801 
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 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 28 February 2024 and were signed on its behalf by
J McDonald Director Company Registration No. 12161313
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Beatties Mechanical Contractors Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Beatties Mechanical Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 12161313. The registered office is 203 West Street, Fareham, PO16 0EN, 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.
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:
Plant & machinery
25% Straight line
Motor vehicles
25% Reducing balance
Computer equipment
25% Straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2022
210 
27,021 
- 
295 
27,526 
Additions
181 
- 
233 
- 
414 
At 30 September 2023
391 
27,021 
233 
295 
27,940 
Depreciation
At 1 October 2022
87 
2,443 
- 
173 
2,703 
Charge for the year
75 
6,144 
29 
74 
6,322 
At 30 September 2023
162 
8,587 
29 
247 
9,025 
Net book value
At 30 September 2023
229 
18,434 
204 
48 
18,915 
At 30 September 2022
123 
24,578 
- 
122 
24,823 
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Beatties Mechanical Contractors Limited Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
29,515 
6,184 
Trade debtors
210,910 
74,635 
Accrued income and prepayments
3,591 
5,930 
Other debtors
14,043 
7,317 
258,059 
94,066 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,487 
9,904 
Trade creditors
155,510 
36,733 
Taxes and social security
19,486 
13,661 
Other creditors
6,185 
1,911 
Loans from directors
11,560 
10,936 
Accruals
941 
37,311 
204,169 
110,456 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
17,094 
27,596 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
15 A of £1 each of £1 each
15 
15 
15 B of £1 each of £1 each
15 
15 
15 C of £1 each of £1 each
15 
15 
55 
55 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
P McDonald
Direcctor Loan Account
(312)
- 
- 
(312)
J McDonald
Direcctor Loan Account
(5,312)
- 
312 
(5,624)
L G Beattie
Directors Loan Account
(5,312)
- 
312 
(5,624)
(10,936)
- 
624 
(11,560)
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Beatties Mechanical Contractors Limited Notes to the Accounts for the year ended 30 September 2023
10
Transactions with related parties
Mr L Beattie is a director and shareholder of both Beatties Mechanical Contractors Limited and R.G. Beattie Limited. All trade was conducted at an arms length basis. At the year end there was a balance of £1183.89 (£1700.23 -2021) included within trade debtors and a balance of £Nil (£137.66 -2021) included within trade creditors.
11
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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