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Registered number: 10595515
Beverston Accountants Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10595515
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,967 1,366
Investments 5 51,723 49,912
53,690 51,278
CURRENT ASSETS
Debtors 6 6,391 16,328
Cash at bank and in hand 100,937 80,705
107,328 97,033
Creditors: Amounts Falling Due Within One Year 7 (51,430 ) (47,997 )
NET CURRENT ASSETS (LIABILITIES) 55,898 49,036
TOTAL ASSETS LESS CURRENT LIABILITIES 109,588 100,314
NET ASSETS 109,588 100,314
CAPITAL AND RESERVES
Called up share capital 8 130 130
Profit and Loss Account 109,458 100,184
SHAREHOLDERS' FUNDS 109,588 100,314
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Martin Caruana
Director
2 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beverston Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10595515 . The registered office is 3 Stoke Damerel Business Centre, 5 Church Street, Plymouth, Devon, PL3 4DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 11,033
Additions 1,314
As at 31 March 2025 12,347
Depreciation
As at 1 April 2024 9,667
Provided during the period 713
As at 31 March 2025 10,380
Net Book Value
As at 31 March 2025 1,967
As at 1 April 2024 1,366
5. Investments
Other
£
Cost
As at 1 April 2024 49,912
Fair value adjustments 1,811
As at 31 March 2025 51,723
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 51,723
As at 1 April 2024 49,912
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,641 13,630
Prepayments and accrued income 750 -
Other taxes and social security - 2,698
6,391 16,328
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 99 2,255
Corporation tax 17,944 17,385
Other taxes and social security 1,614 -
VAT 10,650 8,940
Credit card 4,736 -
Accruals and deferred income 333 564
Directors' loan accounts 16,054 18,853
51,430 47,997
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 130 130
Page 5