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BESPRA LTD

Registered Number
NI653479
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 June 2024

BESPRA LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Paul McGuckin

Registered Address

39c Ballydermot Road
Bellaghy
BT45 8LF

Registered Number

NI653479 (Northern Ireland)
BESPRA LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-11,755
Tangible assets4256,086372,864
256,086384,619
Current assets
Stocks37,475265,890
Debtors242,366372,093
Cash at bank and on hand8,81844,836
288,659682,819
Creditors amounts falling due within one year(600,233)(666,939)
Net current assets (liabilities)(311,574)15,880
Total assets less current liabilities(55,488)400,499
Creditors amounts falling due after one year(101,352)(181,479)
Provisions for liabilities-(63,770)
Net assets(156,840)155,250
Capital and reserves
Called up share capital11
Profit and loss account(156,841)155,249
Shareholders' funds(156,840)155,250
The financial statements were approved and authorised for issue by the Director on 25 June 2025, and are signed on its behalf by:
Paul McGuckin
Director
Registered Company No. NI653479
BESPRA LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles25
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1524
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2311,75511,755
Additions1,1501,150
Disposals(12,905)(12,905)
Net book value
At 30 June 24--
At 30 June 2311,75511,755
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 July 233,653520,0626,74410,579541,038
Disposals(3,653)(63,285)(6,744)-(73,682)
At 30 June 24-456,777-10,579467,356
Depreciation and impairment
At 01 July 23-159,0445,1453,985168,174
Charge for year-67,118-4,47871,596
On disposals-(23,355)(5,145)-(28,500)
At 30 June 24-202,807-8,463211,270
Net book value
At 30 June 24-253,970-2,116256,086
At 30 June 233,653361,0181,5996,594372,864