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REGISTERED NUMBER: SC170116 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

BEAUMONT PPS LIMITED

BEAUMONT PPS LIMITED (REGISTERED NUMBER: SC170116)






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


BEAUMONT PPS LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: S G Lawrie
Mrs T Lawrie





REGISTERED OFFICE: Unit 2/2
307 West George Street
Glasgow
G2 4LF





REGISTERED NUMBER: SC170116 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

BEAUMONT PPS LIMITED (REGISTERED NUMBER: SC170116)

Balance Sheet
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,567 16,176
Investments 5 475 475
42,042 16,651

CURRENT ASSETS
Stocks 64,088 56,805
Debtors 6 457,288 635,644
Cash at bank and in hand 701,887 477,474
1,223,263 1,169,923
CREDITORS
Amounts falling due within one year 7 557,000 693,262
NET CURRENT ASSETS 666,263 476,661
TOTAL ASSETS LESS CURRENT
LIABILITIES

708,305

493,312

CREDITORS
Amounts falling due after more than one
year

8

8,333

18,333
NET ASSETS 699,972 474,979

CAPITAL AND RESERVES
Called up share capital 3 3
Capital redemption reserve 4 4
Retained earnings 699,965 474,972
SHAREHOLDERS' FUNDS 699,972 474,979

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.

BEAUMONT PPS LIMITED (REGISTERED NUMBER: SC170116)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:





S G Lawrie - Director


BEAUMONT PPS LIMITED (REGISTERED NUMBER: SC170116)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Beaumont PPS Limited is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery - 25% on a reducing balance basis
Fixtures and fittings - 25% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis
Computer equipment - 25% on a reducing balance basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

BEAUMONT PPS LIMITED (REGISTERED NUMBER: SC170116)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 11 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 1,099 16,226 - 50,767 68,092
Additions - 2,620 32,226 2,930 37,776
At 31 December 2023 1,099 18,846 32,226 53,697 105,868
DEPRECIATION
At 1 January 2023 481 14,268 - 37,167 51,916
Charge for year 155 932 7,385 3,913 12,385
At 31 December 2023 636 15,200 7,385 41,080 64,301
NET BOOK VALUE
At 31 December 2023 463 3,646 24,841 12,617 41,567
At 31 December 2022 618 1,958 - 13,600 16,176

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 475
NET BOOK VALUE
At 31 December 2023 475
At 31 December 2022 475

BEAUMONT PPS LIMITED (REGISTERED NUMBER: SC170116)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 409,739 488,956
Other debtors 47,549 146,688
457,288 635,644

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 222,611 368,198
Taxation and social security 228,790 145,676
Other creditors 95,599 169,388
557,000 693,262

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 8,333 18,333