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REGISTERED NUMBER: SC492158 (Scotland)















Unaudited Financial Statements

for the Period 1 August 2022 to 31 January 2024

for

Beezer (PWA) Ltd

Beezer (PWA) Ltd (Registered number: SC492158)






Contents of the Financial Statements
for the Period 1 August 2022 to 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beezer (PWA) Ltd

Company Information
for the Period 1 August 2022 to 31 January 2024







DIRECTOR: B Smillie





SECRETARY: B M Smillie





REGISTERED OFFICE: 16 Rutland Square
EDINBURGH
EH1 2BB





REGISTERED NUMBER: SC492158 (Scotland)





ACCOUNTANTS: West One Business Solutions
Brook House
86 Brook Street
Broughty Ferry
DUNDEE
DD5 1DQ

Beezer (PWA) Ltd (Registered number: SC492158)

Balance Sheet
31 January 2024

31.1.24 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 841,974 888,750
Tangible assets 5 4,604 6,138
Investments 6 70,000 70,000
916,578 964,888

CURRENT ASSETS
Debtors 7 25,097 121,128
Cash at bank 134,850 70,106
159,947 191,234
CREDITORS
Amounts falling due within one year 8 390,303 341,946
NET CURRENT LIABILITIES (230,356 ) (150,712 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

686,222

814,176

CAPITAL AND RESERVES
Called up share capital 10 50,006 49,116
Share premium 1,848,023 1,767,666
Retained earnings (1,211,807 ) (1,002,606 )
SHAREHOLDERS' FUNDS 686,222 814,176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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.

Beezer (PWA) Ltd (Registered number: SC492158)

Balance Sheet - continued
31 January 2024


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 30 January 2025 and were signed by:





B Smillie - Director


Beezer (PWA) Ltd (Registered number: SC492158)

Notes to the Financial Statements
for the Period 1 August 2022 to 31 January 2024

1. STATUTORY INFORMATION

Beezer (PWA) Ltd 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - 4 ).

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 August 2022
and 31 January 2024 1,154,953
AMORTISATION
At 1 August 2022 266,203
Amortisation for period 46,776
At 31 January 2024 312,979
NET BOOK VALUE
At 31 January 2024 841,974
At 31 July 2022 888,750

Beezer (PWA) Ltd (Registered number: SC492158)

Notes to the Financial Statements - continued
for the Period 1 August 2022 to 31 January 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2022
and 31 January 2024 29,904
DEPRECIATION
At 1 August 2022 23,766
Charge for period 1,534
At 31 January 2024 25,300
NET BOOK VALUE
At 31 January 2024 4,604
At 31 July 2022 6,138

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 August 2022
and 31 January 2024 70,000
NET BOOK VALUE
At 31 January 2024 70,000
At 31 July 2022 70,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.7.22
£    £   
Trade debtors 2,839 2,839
Other debtors - 96,031
VAT 22,258 22,258
25,097 121,128

Beezer (PWA) Ltd (Registered number: SC492158)

Notes to the Financial Statements - continued
for the Period 1 August 2022 to 31 January 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.7.22
£    £   
Bank loans and overdrafts (see note 9)
36,144

42,500
Trade creditors & accruals 435,406 299,446
Other creditors (81,247 ) -
390,303 341,946

9. LOANS

An analysis of the maturity of loans is given below:

31.1.24 31.7.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 36,144 42,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.7.22
value: £    £   
50,006 Ordinary £1 50,006 49,116