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REGISTERED NUMBER: 05438891 (England and Wales)














Beevers Whitby Limited

Unaudited Financial Statements

For The Year Ended 30 June 2024






Beevers Whitby Limited (Registered number: 05438891)






Contents of the Financial Statements
For The Year Ended 30 June 2024




Page

Company Information 1

Chartered Accountants' Report 2

Abridged Balance Sheet 3

Notes to the Financial Statements 5


Beevers Whitby Limited

Company Information
For The Year Ended 30 June 2024







DIRECTORS: A Stephenson
P A Stephenson
P S Betts



SECRETARY: D S Michie



REGISTERED OFFICE: George Stanley House
2 West Parade Road
Scarborough
North Yorkshire
YO12 5ED



REGISTERED NUMBER: 05438891 (England and Wales)



ACCOUNTANTS: Ingham & Co.
Chartered Accountants
George Stanley House
2 West Parade Road
Scarborough
North Yorkshire
YO12 5ED



BANKERS: HSBC Bank plc
33 St Nicholas Street
Scarborough
North Yorkshire
YO11 2HN

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Beevers Whitby Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beevers Whitby Limited for the year ended 30 June 2024 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Beevers Whitby Limited, as a body, in accordance with the terms of our engagement letter dated 12 December 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Beevers Whitby Limited and state those matters that we have agreed to state to the Board of Directors of Beevers Whitby Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beevers Whitby Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Beevers Whitby 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 Beevers Whitby Limited. You consider that Beevers Whitby Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Beevers Whitby Limited. For this reason, 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 financial statements.






Ingham & Co.
Chartered Accountants
George Stanley House
2 West Parade Road
Scarborough
North Yorkshire
YO12 5ED


11 March 2025

Beevers Whitby Limited (Registered number: 05438891)

Abridged Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 76,081 74,468
76,082 74,469

CURRENT ASSETS
Stocks 374,148 358,325
Debtors 186,297 128,024
Cash at bank and in hand 357,555 495,432
918,000 981,781
CREDITORS
Amounts falling due within one year 589,493 687,486
NET CURRENT ASSETS 328,507 294,295
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,589

368,764

CREDITORS
Amounts falling due after more than one
year

(13,906

)

(38,580

)

PROVISIONS FOR LIABILITIES (15,840 ) (15,188 )

ACCRUALS AND DEFERRED INCOME (26 ) (37 )
NET ASSETS 374,817 314,959

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 374,816 314,958
SHAREHOLDERS' FUNDS 374,817 314,959

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Beevers Whitby Limited (Registered number: 05438891)

Abridged Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2025 and were signed on its behalf by:





A Stephenson - Director


Beevers Whitby Limited (Registered number: 05438891)

Notes to the Financial Statements
For The Year Ended 30 June 2024

1. STATUTORY INFORMATION

Beevers Whitby 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 businesses in 2005 and 2008 has been amortised evenly over its estimated useful life of 4 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.
Leasehold property - Straight line over the term of the lease
Improvements to leasehold property - 20% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Beevers Whitby Limited (Registered number: 05438891)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
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.

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 26 (2023 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023
and 30 June 2024 66,838
AMORTISATION
At 1 July 2023
and 30 June 2024 66,837
NET BOOK VALUE

At 30 June 2024 1
At 30 June 2023 1

Beevers Whitby Limited (Registered number: 05438891)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023 230,517
Additions 26,658
Disposals (21,000 )
At 30 June 2024 236,175
DEPRECIATION
At 1 July 2023 156,049
Charge for year 23,074
Eliminated on disposal (19,029 )
At 30 June 2024 160,094
NET BOOK VALUE
At 30 June 2024 76,081
At 30 June 2023 74,468

6. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 14,644 39,030

Bank loans are secured with fixed and floating charges over the company and all property and assets present and future including goodwill, book debts, uncalled capital, buildings, fixtures and plant and machinery.

7. OTHER FINANCIAL COMMITMENTS

At 30 June 2024, the company had commitments under non-cancellable leases totalling £113,700 (2023 - £155,633).

8. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Castle Plan Limited, whose registered office is 2 West Parade Road, Scarborough, North Yorkshire, YO12 5ED.

The company occupies premises owned by Castle Plan Limited rent free.

The company occupies premises owned by Mr and Mrs A Stephenson rent free. Mr and Mrs Stephenson are shareholders in the parent company, Castle Plan Limited, and Mr Stephenson is a director of Beevers Whitby Limited and Castle Plan Limited.