2023-08-012024-07-312024-07-31false09119725BEAULIEU CONTRACTS 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BEAULIEU CONTRACTS LTD

Registered Number
09119725
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

BEAULIEU CONTRACTS LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

FIGG, Samuel Patrick

Registered Address

17 Brighton Place
Brighton
BN1 1HJ

Registered Number

09119725 (England and Wales)
BEAULIEU CONTRACTS LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-2,000
Tangible assets431,03628,747
31,03630,747
Current assets
Debtors41,5494,606
Cash at bank and on hand93,950106,371
135,499110,977
Creditors amounts falling due within one year5(116,563)(96,866)
Net current assets (liabilities)18,93614,111
Total assets less current liabilities49,97244,858
Creditors amounts falling due after one year6(25,384)(35,567)
Provisions for liabilities7(6,045)(7,187)
Net assets18,5432,104
Capital and reserves
Called up share capital100100
Profit and loss account18,4432,004
Shareholders' funds18,5432,104
The financial statements were approved and authorised for issue by the Director on 3 January 2025, and are signed on its behalf by:
FIGG, Samuel Patrick
Director
Registered Company No. 09119725
BEAULIEU CONTRACTS LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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 from the rendering of services.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 2320,00020,000
Disposals(20,000)(20,000)
Amortisation and impairment
At 01 August 2318,00018,000
Charge for year2,0002,000
On disposals(20,000)(20,000)
Net book value
At 31 July 24--
At 31 July 232,0002,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 August 2384,0794,85012,882101,811
Additions7,0004,750-11,750
Disposals-(4,850)-(4,850)
At 31 July 2491,0794,75012,882108,711
Depreciation and impairment
At 01 August 2360,5312,8049,72973,064
Charge for year6,0331,1057887,926
On disposals-(3,315)-(3,315)
At 31 July 2466,56459410,51777,675
Net book value
At 31 July 2424,5154,1562,36531,036
At 31 July 2323,5482,0463,15328,747
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,09612,247
Bank borrowings and overdrafts9,21713,942
Taxation and social security89,25070,677
Total116,56396,866
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts25,38435,567
Total25,38435,567
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6,0457,187
Total6,0457,187
8.Related party transactions
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.