Registered number
12899595
Beacon Education Services Ltd
Unaudited Filleted Accounts
31 August 2024
Beacon Education Services Ltd
Registered number: 12899595
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,795 2,393
Current assets
Debtors 4 - 8,000
Cash at bank and in hand 162,216 249,105
162,216 257,105
Creditors: amounts falling due within one year 5 (117,538) (206,712)
Net current assets 44,678 50,393
Net assets 46,473 52,786
Capital and reserves
Called up share capital 100 100
Profit and loss account 46,373 52,686
Shareholders' funds 46,473 52,786
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A W Knight
Director
Approved by the board on 30 December 2024
Beacon Education Services Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 3,190
At 31 August 2024 3,190
Depreciation
At 1 September 2023 797
Charge for the year 598
At 31 August 2024 1,395
Net book value
At 31 August 2024 1,795
At 31 August 2023 2,393
4 Debtors 2024 2023
£ £
Trade debtors - 8,000
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 90,344 108,783
Accruals 590 570
Taxation and social security costs 25,864 21,969
Other creditors 740 75,390
117,538 206,712
6 Other information
Beacon Education Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
71-75 Shelton Street
London
WC2H 9JQ
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