Company registration number 11241815 (England and Wales)
BEVAN ROPER LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
BEVAN ROPER LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BEVAN ROPER LTD (REGISTERED NUMBER: 11241815)
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,618
6,157
Current assets
Stocks
8,480
13,925
Debtors
4
1,610
Cash at bank and in hand
58
12,627
10,148
26,552
Creditors: amounts falling due within one year
5
(12,072)
(32,227)
Net current liabilities
(1,924)
(5,675)
Net assets
2,694
482
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
2,594
382
Total equity
2,694
482
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 24 March 2025
Mr B Roper
Director
BEVAN ROPER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
1
Accounting policies
Company information
Bevan Roper Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Coopers Farm, Wartling Road, Wartling, Halisham, BN27 1RX.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover represents amounts receivable for goods and services, net of discounts and taxes. Revenue is recognised at the invoice date.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.4
Stocks
Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
2
2
BEVAN ROPER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2023 and 31 March 2024
12,097
3,258
15,355
Depreciation and impairment
At 1 April 2023
8,186
1,012
9,198
Depreciation charged in the year
978
561
1,539
At 31 March 2024
9,164
1,573
10,737
Carrying amount
At 31 March 2024
2,933
1,685
4,618
At 31 March 2023
3,911
2,246
6,157
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
1,610
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,098
2,094
Taxation and social security
2,745
4,571
Other creditors
8,229
25,562
12,072
32,227