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Company registration number: 02809341







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024


F L BEADLE & SONS LIMITED






































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F L BEADLE & SONS LIMITED
 


 
COMPANY INFORMATION


Director
Mr F Beadle Jr 




Company secretary
Mr F Beadle Jr



Registered number
02809341



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

Surrey

TW18 4BP




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


F L BEADLE & SONS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


F L BEADLE & SONS LIMITED
REGISTERED NUMBER:02809341



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
25,122
33,340

  
25,122
33,340

Current assets
  

Stocks
  
4,250
4,250

Debtors: amounts falling due within one year
 5 
784,177
200,753

Cash at bank and in hand
  
297,041
943,821

  
1,085,468
1,148,824

Creditors: amounts falling due within one year
 6 
(281,352)
(404,435)

Net current assets
  
 
 
804,116
 
 
744,389

Total assets less current liabilities
  
829,238
777,729

Provisions for liabilities
  

Deferred tax
  
(8,765)
(8,765)

  
 
 
(8,765)
 
 
(8,765)

Net assets
  
820,473
768,964


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
810,473
758,964

  
820,473
768,964


Page 1

 


F L BEADLE & SONS LIMITED
REGISTERED NUMBER:02809341


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr F Beadle Jr
Director
Date: 24 April 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


F L BEADLE & SONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

F L Beadle & Sons Limited is a private company limited by shares incorporated in England and Wales. The company's registered office can be found on the company information page. The principal place of business is Wilfred Works, 2-4 Huntingdon Gardens, Worcester Park, Surrey, KT4 8TF.
The financial statements are presented in sterling which is the functional currency of the company and rounded to
the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover gained by providing a civil engineering service is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15% Reducing Balance
Motor vehicles
-
25% Reducing Balance
Computer equipment
-
25% Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 


F L BEADLE & SONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 5).

Page 4

 


F L BEADLE & SONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 August 2023
54,055
110,805
35,183
200,043


Disposals
-
(15,300)
-
(15,300)



At 31 July 2024

54,055
95,505
35,183
184,743



Depreciation


At 1 August 2023
46,212
89,375
31,116
166,703


Charge for the year on owned assets
1,177
5,329
1,597
8,103


Disposals
-
(15,185)
-
(15,185)



At 31 July 2024

47,389
79,519
32,713
159,621



Net book value



At 31 July 2024
6,666
15,986
2,470
25,122



At 31 July 2023
7,843
21,430
4,067
33,340


5.


Debtors

2024
2023
£
£


Trade debtors
48,915
99,842

Amounts owed by group undertakings
729,251
96,077

Prepayments and accrued income
6,011
4,834

784,177
200,753


Page 5

 


F L BEADLE & SONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
61,019
35,236

Corporation tax
18,771
43,547

Other taxation and social security
24,978
40,232

Other creditors
4,968
77,833

Accruals and deferred income
171,616
207,587

281,352
404,435



7.


Related party transactions

At the year end the company owed the director £1,705 (2023: £1,000). This amount was considered to be repayable on demand and interest free.

 
Page 6