IRIS Accounts Production v24.3.2.46 04431555 Board of Directors 1.6.23 31.5.24 31.5.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044315552023-05-31044315552024-05-31044315552023-06-012024-05-31044315552022-05-31044315552022-06-012023-05-31044315552023-05-3104431555ns15:EnglandWales2023-06-012024-05-3104431555ns14:PoundSterling2023-06-012024-05-3104431555ns10:Director12023-06-012024-05-3104431555ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3104431555ns10:SmallEntities2023-06-012024-05-3104431555ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3104431555ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3104431555ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3104431555ns10:FullAccounts2023-06-012024-05-310443155512023-06-012024-05-3104431555ns10:Director22023-06-012024-05-3104431555ns10:CompanySecretary12023-06-012024-05-3104431555ns10:RegisteredOffice2023-06-012024-05-3104431555ns5:CurrentFinancialInstruments2024-05-3104431555ns5:CurrentFinancialInstruments2023-05-3104431555ns5:ShareCapital2024-05-3104431555ns5:ShareCapital2023-05-3104431555ns5:RetainedEarningsAccumulatedLosses2024-05-3104431555ns5:RetainedEarningsAccumulatedLosses2023-05-3104431555ns5:NetGoodwill2023-06-012024-05-3104431555ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3104431555ns5:PlantMachinery2023-06-012024-05-3104431555ns5:NetGoodwill2023-05-3104431555ns5:NetGoodwill2024-05-3104431555ns5:NetGoodwill2023-05-3104431555ns5:PlantMachinery2023-05-3104431555ns5:PlantMachinery2024-05-3104431555ns5:PlantMachinery2023-05-3104431555ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-05-3104431555ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-31
REGISTERED NUMBER: 04431555 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31st May 2024

for

Bew & Co Limited
T/A
Bew & Co
Chartered Accountants

Bew & Co Limited (Registered number: 04431555)
T/A Bew & Co
Chartered Accountants






Contents of the Financial Statements
for the Year Ended 31st May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bew & Co Limited
T/A Bew & Co
Chartered Accountants

Company Information
for the Year Ended 31st May 2024







DIRECTORS: B K Froud FCA
A P King FCA





SECRETARY: A P King FCA





REGISTERED OFFICE: 1st Floor
130 High Street
Marlborough
Wiltshire
SN8 1LZ





REGISTERED NUMBER: 04431555 (England and Wales)






Bew & Co Limited (Registered number: 04431555)
T/A Bew & Co
Chartered Accountants

Balance Sheet
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,142 1,086
2,142 1,086

CURRENT ASSETS
Debtors 6 88,345 118,841
Cash at bank and in hand 91,057 95,579
179,402 214,420
CREDITORS
Amounts falling due within one year 7 89,916 91,103
NET CURRENT ASSETS 89,486 123,317
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,628

124,403

PROVISIONS FOR LIABILITIES 535 271
NET ASSETS 91,093 124,132

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 81,093 114,132
SHAREHOLDERS' FUNDS 91,093 124,132

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Bew & Co Limited (Registered number: 04431555)
T/A Bew & Co
Chartered Accountants

Balance Sheet - continued
31st May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th February 2025 and were signed on its behalf by:





B K Froud FCA - Director


Bew & Co Limited (Registered number: 04431555)
T/A Bew & Co
Chartered Accountants

Notes to the Financial Statements
for the Year Ended 31st May 2024

1. STATUTORY INFORMATION

Bew & Co 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

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.

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 etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Bew & Co Limited (Registered number: 04431555)
T/A Bew & Co
Chartered Accountants

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

2. ACCOUNTING POLICIES - continued

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 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st June 2023
and 31st May 2024 120,000
AMORTISATION
At 1st June 2023
and 31st May 2024 120,000
NET BOOK VALUE
At 31st May 2024 -
At 31st May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 19,071
Additions 1,917
Disposals (3,820 )
At 31st May 2024 17,168
DEPRECIATION
At 1st June 2023 17,985
Charge for year 729
Eliminated on disposal (3,688 )
At 31st May 2024 15,026
NET BOOK VALUE
At 31st May 2024 2,142
At 31st May 2023 1,086

Bew & Co Limited (Registered number: 04431555)
T/A Bew & Co
Chartered Accountants

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 44,295 56,451
Other debtors 44,050 62,390
88,345 118,841

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Taxation and social security 31,291 34,267
Other creditors 58,625 56,836
89,916 91,103