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REGISTERED NUMBER: 05575862 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Beaufort Bespoke Kitchens Ltd

Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Beaufort Bespoke Kitchens Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr B Sandell
Mr J Sandell





SECRETARY: Mr B Sandell





REGISTERED OFFICE: Unit 11 Rear of Bath Farm
Clutton Hill
Clutton
Bristol
BS39 5PJ





REGISTERED NUMBER: 05575862 (England and Wales)





ACCOUNTANTS: Norton Tax Shops Limited
3 & 5 Station Road
Keynsham
Bristol
BS31 2BH

Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 148,858 31,370
Investments 5 300,000 300,000
448,858 331,370

CURRENT ASSETS
Stocks 10,000 60,000
Debtors 187,611 208,062
Cash at bank 26,194 -
223,805 268,062
CREDITORS
Amounts falling due within one year 228,971 226,827
NET CURRENT (LIABILITIES)/ASSETS (5,166 ) 41,235
TOTAL ASSETS LESS CURRENT
LIABILITIES

443,692

372,605

CREDITORS
Amounts falling due after more than one
year

(54,068

)

-

PROVISIONS FOR LIABILITIES 6 (19,755 ) (4,174 )
NET ASSETS 369,869 368,431

CAPITAL AND RESERVES
Called up share capital 7 3 3
Retained earnings 369,866 368,428
SHAREHOLDERS' FUNDS 369,869 368,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)

Abridged Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2024 and were signed on its behalf by:




Mr B Sandell - Director



Mr J Sandell - Director


Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Beaufort Bespoke Kitchens Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer 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.

Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 18 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 193,383
Additions 160,669
Disposals (19,750 )
At 30 April 2024 334,302
DEPRECIATION
At 1 May 2023 162,013
Charge for year 34,294
Eliminated on disposal (10,863 )
At 30 April 2024 185,444
NET BOOK VALUE
At 30 April 2024 148,858
At 30 April 2023 31,370

Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals
£   
COST
At 1 May 2023
and 30 April 2024 14,595
DEPRECIATION
At 1 May 2023
and 30 April 2024 12,322
NET BOOK VALUE
At 30 April 2024 2,273
At 30 April 2023 2,273

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 May 2023
and 30 April 2024 300,000
NET BOOK VALUE
At 30 April 2024 300,000
At 30 April 2023 300,000

The company holds 100 £1 ordinary shares in Fourth Dimension Routing Limited. The market valuation at 31 December 2019 was £300,000.

6. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 19,755 4,174

Deferred
tax
£   
Balance at 1 May 2023 4,174
Charge to Income Statement during year 15,581
Balance at 30 April 2024 19,755

Beaufort Bespoke Kitchens Ltd (Registered number: 05575862)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2
1 Ordinary 'B' £1 1 1
3 3

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr B Sandell
Balance outstanding at start of year (847 ) (452 )
Amounts advanced 359 -
Amounts repaid - (395 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (488 ) (847 )

Mr J Sandell
Balance outstanding at start of year (843 ) (554 )
Amounts repaid (1,651 ) (289 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,494 ) (843 )

9. RELATED PARTY DISCLOSURES

The company owns 100% of Fourth Dimension Routing Ltd and therefore both companies are controlled by Mr Jonithan Sandell and Mr Bryan Sandell by virtue of them holding 100% of the issued share capital of Beaufort Bespoke Kitchens Ltd.

During the year the company purchased goods and services amounting to £17,188 from Fourth Dimension Routing Ltd and provided goods and services to Fourth Dimension Routing Ltd to the value of £8668. These transactions were carried out during the normal course of business at market value.

10. ADDITIONAL INFORMATION

During the year the company moved premises and incurred significant additional expenditure relating to the move. These costs have been included in "Improvements to property".