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REGISTERED NUMBER: 04586862 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

ARTHUR A BEAVER LIMITED

ARTHUR A BEAVER LIMITED (REGISTERED NUMBER: 04586862)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARTHUR A BEAVER LIMITED

COMPANY INFORMATION
for the year ended 31 MARCH 2024







DIRECTOR: T.G. Neal





SECRETARY: D Forde





REGISTERED OFFICE: 1 High Street
Thatcham
Berks
RG19 3JG





REGISTERED NUMBER: 04586862 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

ARTHUR A BEAVER LIMITED (REGISTERED NUMBER: 04586862)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,553 4,722
3,553 4,722

CURRENT ASSETS
Stocks 44,102 5,050
Debtors 6 19,376 64,889
Cash at bank 29,619 57,104
93,097 127,043
CREDITORS
Amounts falling due within one year 7 54,780 98,169
NET CURRENT ASSETS 38,317 28,874
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,870

33,596

PROVISIONS FOR LIABILITIES 1,586 1,586
NET ASSETS 40,284 32,010

CAPITAL AND RESERVES
Called up share capital 8 120 120
Retained earnings 9 40,164 31,890
SHAREHOLDERS' FUNDS 40,284 32,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

ARTHUR A BEAVER LIMITED (REGISTERED NUMBER: 04586862)

BALANCE SHEET - continued
31 MARCH 2024


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 1 August 2024 and were signed by:





T.G. Neal - Director


ARTHUR A BEAVER LIMITED (REGISTERED NUMBER: 04586862)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 MARCH 2024

1. STATUTORY INFORMATION

Arthur A Beaver 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 2005, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

ARTHUR A BEAVER LIMITED (REGISTERED NUMBER: 04586862)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 65,000
AMORTISATION
At 1 April 2023
and 31 March 2024 65,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023
and 31 March 2024 4,480 1,779 29,023 5,705 40,987
DEPRECIATION
At 1 April 2023 4,418 1,656 24,703 5,488 36,265
Charge for year 12 25 1,080 52 1,169
At 31 March 2024 4,430 1,681 25,783 5,540 37,434
NET BOOK VALUE
At 31 March 2024 50 98 3,240 165 3,553
At 31 March 2023 62 123 4,320 217 4,722

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 19,376 64,889

ARTHUR A BEAVER LIMITED (REGISTERED NUMBER: 04586862)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 21,989 63,611
Taxation and social security 19,181 23,156
Other creditors 13,610 11,402
54,780 98,169

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 ordinary £1 100 100
20 A Ordinary £1 20 20
120 120

9. RESERVES
Retained
earnings
£   

At 1 April 2023 31,890
Profit for the year 16,274
Dividends (8,000 )
At 31 March 2024 40,164

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr.T.G.Neal with 100% of the ordinary share capital.