2023-11-012024-10-312024-10-31false11023130Beyrut 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Beyrut Limited

Registered Number
11023130
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

Beyrut Limited
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

AYASS, Rabih Nabil

Registered Address

34 Blythe Road
London
W14 0HA

Registered Number

11023130 (England and Wales)
Beyrut Limited
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,68414,322
9,68414,322
Current assets
Debtors2,7983,300
Cash at bank and on hand10,57619,708
13,37423,008
Creditors amounts falling due within one year(42,419)(35,613)
Net current assets (liabilities)(29,045)(12,605)
Total assets less current liabilities(19,361)1,717
Creditors amounts falling due after one year(34,990)(40,667)
Net assets(54,351)(38,950)
Capital and reserves
Called up share capital11
Profit and loss account(54,352)(38,951)
Shareholders' funds(54,351)(38,950)
The financial statements were approved and authorised for issue by the Director on 21 February 2025, and are signed on its behalf by:
AYASS, Rabih Nabil
Director
Registered Company No. 11023130
Beyrut Limited
Notes to the Financial Statements
for the year ended 31 October 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.
Going concern
We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.  It is your duty to ensure that Beyrut Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of the company. You consider that Beyrut Limited is exempt from the statutory audit requirement for the year. We draw your attention to note 1 to the financial statements. The company is reliant upon the continued financial support of its directors, shareholders and related parties. The financial statements do not include any adjustments that would result if the company were unable to continue as going concern.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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:
2.Average number of employees

20242023
Average number of employees during the year34
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2325,429
At 31 October 2425,429
Depreciation and impairment
At 01 November 2311,108
Charge for year4,637
At 31 October 2415,745
Net book value
At 31 October 249,684
At 31 October 2314,322