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REGISTERED NUMBER: 05948056 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

K S BEVAN LIMITED

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K S BEVAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: K S Bevan
Mrs J M Bevan





SECRETARY: Mrs J M Bevan





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 05948056 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1,500 3,000
Tangible assets 5 31,407 34,619
32,907 37,619

CURRENT ASSETS
Stocks 9,085 15,050
Debtors 6 35,746 74,378
Cash at bank 51,736 18,131
96,567 107,559
CREDITORS
Amounts falling due within one year 7 61,098 61,591
NET CURRENT ASSETS 35,469 45,968
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,376

83,587

PROVISIONS FOR LIABILITIES 8 7,852 8,655
NET ASSETS 60,524 74,932

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 60,424 74,832
SHAREHOLDERS' FUNDS 60,524 74,932

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

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

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

BALANCE SHEET - continued
31 DECEMBER 2024


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 25 April 2025 and were signed on its behalf by:




Mrs J M Bevan - Director



K S Bevan - Director


K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

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

1. STATUTORY INFORMATION

K S Bevan 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty 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.
Tools & equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at retail.

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.

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 30,000
AMORTISATION
At 1 January 2024 27,000
Amortisation for year 1,500
At 31 December 2024 28,500
NET BOOK VALUE
At 31 December 2024 1,500
At 31 December 2023 3,000

5. TANGIBLE FIXED ASSETS
Tools & Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 23,916 25,975 8,009 57,900
Additions 1,675 3,721 - 5,396
At 31 December 2024 25,591 29,696 8,009 63,296
DEPRECIATION
At 1 January 2024 15,509 1,623 6,149 23,281
Charge for year 1,512 6,631 465 8,608
At 31 December 2024 17,021 8,254 6,614 31,889
NET BOOK VALUE
At 31 December 2024 8,570 21,442 1,395 31,407
At 31 December 2023 8,407 24,352 1,860 34,619

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 160 18,457
Other debtors 35,586 55,921
35,746 74,378

K S BEVAN LIMITED (REGISTERED NUMBER: 05948056)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,107 3,549
Taxation and social security 34,069 27,117
Other creditors 20,922 30,925
61,098 61,591

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 7,852 8,655

Deferred
tax
£   
Balance at 1 January 2024 8,655
Credit for the year (803 )
Balance at 31 December 2024 7,852

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary £1 50 50
50 Ordinary 'A' £1 50 50
100 100

Ordinary 'A' shares are non-voting shares.

10. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
K S Bevan and Mrs J M Bevan
Balance outstanding at start of year 54,460 -
Amounts advanced 108,014 137,667
Amounts repaid (128,244 ) (83,207 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 34,230 54,460

Interest has been charged at the official rate of 2.25% on the directors' loan.