REGISTERED NUMBER: 02500688 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2024

for

Henry Beaumont Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H W G Smith

J E Overend

N A Smith

REGISTERED OFFICE:

Beaumont House

Millstone Lane

Leicester

Leicestershire

LE1 5JN

REGISTERED NUMBER:

02500688 (England and Wales)

ACCOUNTANTS:

torr waterfield

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

7,547

8,328

CURRENT ASSETS

Stocks

254,293

230,964

Debtors

5

92,029

109,931

Cash at bank and in hand

42,435

29,141

388,757

370,036

CREDITORS

Amounts falling due within one year

6

(60,244

)

(87,058

)

NET CURRENT ASSETS

328,513

282,978

TOTAL ASSETS LESS CURRENT LIABILITIES

336,060

291,306

CREDITORS

Amounts falling due after more than one year

7

(7,500

)

(17,500

)

NET ASSETS

328,560

273,806

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

328,460

273,706

328,560

273,806

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 28 February 2025 and were signed on its behalf by:

J E Overend - Director

1.	STATUTORY INFORMATION

Henry Beaumont 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, 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 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.

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 5 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2023

20,000

11,919

14,274

-

46,193

Additions

-

-

-

1,425

1,425

At 31 August 2024

20,000

11,919

14,274

1,425

47,618

DEPRECIATION

At 1 September 2023

17,931

11,682

8,252

-

37,865

Charge for year

310

35

1,505

356

2,206

At 31 August 2024

18,241

11,717

9,757

356

40,071

NET BOOK VALUE

At 31 August 2024

1,759

202

4,517

1,069

7,547

At 31 August 2023

2,069

237

6,022

-

8,328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.24

31.8.23

£

£

Trade debtors

86,769

102,804

Other debtors

5,260

7,127

92,029

109,931

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.24

31.8.23

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

26,750

52,238

Amounts owed to group undertakings

16,358

14,416

Taxation and social security

5,561

7,866

Other creditors

1,575

2,538

60,244

87,058

Other creditors includes accruals and deferred income of £1,575 (2023 - £1,500).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.24

31.8.23

£

£

Bank loans

7,500

17,500