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REGISTERED NUMBER: 03831903 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

G Beverley & Son Limited

G Beverley & Son Limited (Registered number: 03831903)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


G Beverley & Son Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: A P Beverley





SECRETARY: K L Beverley





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 03831903 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

G Beverley & Son Limited (Registered number: 03831903)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 113,292 51,182

CURRENT ASSETS
Debtors 5 549,230 696,659
Cash at bank and in hand 454,024 354,698
1,003,254 1,051,357
CREDITORS
Amounts falling due within one year 6 439,044 454,342
NET CURRENT ASSETS 564,210 597,015
TOTAL ASSETS LESS CURRENT
LIABILITIES

677,502

648,197

PROVISIONS FOR LIABILITIES 7 17,999 9,754
NET ASSETS 659,503 638,443

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 659,403 638,343
SHAREHOLDERS' FUNDS 659,503 638,443

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 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.

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 27 January 2025 and were signed by:





A P Beverley - Director


G Beverley & Son Limited (Registered number: 03831903)

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


1. STATUTORY INFORMATION

G Beverley & Son 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

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 24 (2023 - 20 ) .

G Beverley & Son Limited (Registered number: 03831903)

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


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 53,086 91,024 11,010 155,120
Additions 518 96,625 2,059 99,202
At 30 April 2024 53,604 187,649 13,069 254,322
DEPRECIATION
At 1 May 2023 51,496 41,432 11,010 103,938
Charge for year 540 36,552 - 37,092
At 30 April 2024 52,036 77,984 11,010 141,030
NET BOOK VALUE
At 30 April 2024 1,568 109,665 2,059 113,292
At 30 April 2023 1,590 49,592 - 51,182

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 320,233 436,300
Other debtors 28,540 39,370
Loan - Horsforth Developments Limited 82,355 42,355
Amounts recoverable on contracts 62,000 138,319
VAT 29,234 17,699
Prepayments 26,868 22,616
549,230 696,659

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other loans 95,533 19,501
Trade creditors 221,949 238,580
Tax 19,655 26,736
Social security and other taxes 16,100 9,006
Directors' current accounts 71,207 144,221
Accrued expenses 14,600 16,298
439,044 454,342

7. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 17,999 9,754

G Beverley & Son Limited (Registered number: 03831903)

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


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 9,754
Accelerated capital allowances 8,245
Balance at 30 April 2024 17,999

8. RELATED PARTY DISCLOSURES

The company is controlled by A Beverley.

The company has a debt due from Horsforth Developments Limited as detailed in note 6 of the financial statements. Mr Beverley is a director and shareholder of this company.