Registered number
03597998
Beckhoff Automation Limited
Report and Financial Statements
31 December 2024
Beckhoff Automation Limited
Report and accounts
Contents
Page
Company information 1
Director's report 2
Statement of director's responsibilities 3
Independent auditor's report 4
Income statement 8
Statement of financial position 9
Statement of changes in equity 10
Notes to the financial statements 11
Beckhoff Automation Limited
Company Information
Director
S A Hayes
Secretary
G P Francis
Auditor
Kench & Co Ltd
Chartered Accountants
10 Station Road
Henley on Thames
Oxfordshire
RG9 1AY
Registered office
The Boathouse
Station Road
Henley on Thames
Oxfordshire
RG9 1AZ
Registered number
03597998
Beckhoff Automation Limited
Registered number: 03597998
Director's Report
The director presents his report and financial statements for the year ended 31 December 2024.
Principal activities
The company's principal activity during the year continued to be the design and sale of control systems for automation and machine control.
Directors
The following persons served as directors during the year:
S A Hayes
Business review
The company continued to develop its business in the UK and Ireland. After a substantial increase in business in 2023 (in part due to customers increasing their stockholdings as a result of global supply chain concerns) the company’s turnover decreased in 2024 by 25.5% to £15.3m (2023: £20.6m) with profit before tax decreasing by 33.6% to £0.818m (2023: £1.232m). The company operates from four sites across the UK: our head office located in Henley on Thames, the Beckhoff Technology Centre in Huntingdon and our sales and support office in Glasgow. During the year the company closed its site in Rotherham and opened an expanded sales and training facility at Alderley Park near Macclesfield to service customers in the north of England.
Disclosure of information to auditor
The director confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board on 11 June 2025 and signed by its order.
G P Francis
Secretary
Beckhoff Automation Limited
Statement of Director's Responsibilities
The director is responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Beckhoff Automation Limited
Independent auditor's report
to the members of Beckhoff Automation Limited
Opinion
We have audited the financial statements of Beckhoff Automation Limited (the 'company') for the year ended 31 December 2024 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the director's report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the director's report and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud are instances of non-compliance with laws and regulations. We designed procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularity including fraud is detailed below.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; and via inspection of the company’s regulatory and legal correspondence.

We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations to our team [and remained alert to any indicators of non-compliance] throughout the audit, we also specifically considered where and how fraud may occur within the company.

The potential effect of these laws and regulations on the financial statements varies considerably.
Firstly, the company is subject to laws and regulations that directly affect the financial statements, including: the company’s constitution, relevant financial reporting standards; company law; tax legislation and distributable profits legislation and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
Secondly the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigations. We identified the following areas as those most likely to have such an effect: employment legislation; health and safety legislation; trade and export legislation; GDPR; anti-bribery and corruption legislation.
International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and regulations to the procedures, and no procedures over and above those already noted are required. These limited procedures did not identify any actual or suspected non-compliance which laws and regulations that could have a material impact on the financial statements.
In relation to fraud, we performed the following specific procedures in addition to those already noted:

• Challenging assumptions made by management in its significant accounting estimates in particular: useful economic life of fixed assets, bad debt provision and the warranty provision;
• Identifying and testing journal entries, in particular any entries posted with unusual nominal ledger account combinations, journal entries crediting cash or any revenue account;
• Performing analytical procedures to identify unexpected movements in account balances which may be indicative of fraud;
• Ensuring that testing undertaken on both the performance statements, and the Balance Sheet includes several items selected on a random basis;
These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards (UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud, and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Simon Thomas ACA
(Senior Statutory Auditor) 10 Station Road
for and on behalf of Henley on Thames
Kench & Co Ltd Oxfordshire
Chartered Accountants RG9 1AY
Statutory Auditor
11 June 2025
Beckhoff Automation Limited
Income Statement
for the year ended 31 December 2024
Notes 2024 2023
£ £
Turnover 3 15,344,047 20,596,301
Cost of sales (7,996,015) (13,320,869)
Gross profit 7,348,032 7,275,432
Administrative expenses (6,597,166) (6,094,141)
Operating profit 4 750,866 1,181,291
Interest receivable 87,527 53,964
Interest payable 7 (20,771) (2,930)
Profit on ordinary activities before taxation 817,622 1,232,325
Tax on profit on ordinary activities 8 (206,735) (315,479)
Profit for the financial year 610,887 916,846
Beckhoff Automation Limited
Statement of Financial Position
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 9 680,656 460,956
Current assets
Stocks 10 524,470 1,290,395
Debtors 11 2,174,290 3,867,585
Cash at bank and in hand 2,481,570 3,504,761
5,180,330 8,662,741
Creditors: amounts falling due within one year 12 (1,779,493) (5,698,914)
Net current assets 3,400,837 2,963,827
Total assets less current liabilities 4,081,493 3,424,783
Provisions for liabilities
Deferred taxation 13 (129,351) (83,528)
Net assets 3,952,142 3,341,255
Capital and reserves
Called up share capital 14 3,500 3,500
Share premium 15 137,749 137,749
Profit and loss account 16 3,810,893 3,200,006
Total equity 3,952,142 3,341,255
S A Hayes
Director
Approved by the board on 11 June 2025
Beckhoff Automation Limited
Statement of Changes in Equity
for the year ended 31 December 2024
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 January 2023 3,500 137,749 - 2,283,160 2,424,409
Profit for the financial year - - - 916,846 916,846
At 31 December 2023 3,500 137,749 - 3,200,006 3,341,255
At 1 January 2024 3,500 137,749 - 3,200,006 3,341,255
Profit for the financial year - - - 610,887 610,887
At 31 December 2024 3,500 137,749 - 3,810,893 3,952,142
Beckhoff Automation Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Summary of significant accounting policies
Accounting convention
These financial statements have been prepared under the historical cost convention in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company claims exemption from preparing a cash flow statement under FRS 102, para. 1.12(b) and para 3.17(d) as it is a qualifying entity. The parent of the group prepares publicly available consolidated financial statements and the company is included in the consolidation.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Research and development expenditure
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold improvements 10-33% Straight line on cost
Plant and machinery 25-33% Straight line on cost
Fixtures, fittings, tools and equipment 20-50% Straight line on cost
Computer equipment 20-50% Straight line on cost
Motor vehicles 20-100% Straight line on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest rate method. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities relate to taxes levied by the same tax authority.
Provisions
Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Retirement benefits
Employer's contributions payable to employees' personal pension plans are charged to the profit and loss account in the period to which they relate.
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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2 Critical accounting estimates and judgements
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Analysis of turnover 2024 2023
£ £
Sale of goods 14,871,041 20,104,669
Recharge expenses 473,006 491,632
15,344,047 20,596,301
By geographical market:
UK 14,125,601 18,988,411
Europe 1,056,737 1,600,507
Rest of world 161,709 7,383
15,344,047 20,596,301
4 Operating profit 2024 2023
£ £
This is stated after charging:
Depreciation of owned fixed assets 154,803 141,215
Operating lease rentals - land and buildings 265,448 239,886
Research and development expenditure - 75,039
Auditors' remuneration for audit services 21,270 21,270
Carrying amount of stock sold 5,937,074 12,518,987
5 Director's emoluments 2024 2023
£ £
Emoluments 319,581 330,993
Highest paid director:
Emoluments 319,581 330,993
Company contributions to defined contribution pension plans 46,934 52,043
366,515 383,036
Number of directors to whom retirement benefits accrued: 2024 2023
Number Number
Defined contribution plans 1 1
6 Staff costs 2024 2023
£ £
Wages and salaries 3,650,585 3,264,688
Social security costs 456,386 410,056
Other pension costs 410,632 363,173
4,517,603 4,037,917
Average number of employees during the year Number Number
(including directors)
Total 48 44
48 44
7 Interest payable 2024 2023
£ £
Other loans 20,771 2,930
20,771 2,930
8 Taxation 2024 2023
£ £
Analysis of charge in period
Current tax:
UK corporation tax on profits of the period 160,912 288,916
Deferred tax:
Origination and reversal of timing differences 45,823 26,563
Tax on profit on ordinary activities 206,735 315,479
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2024 2023
£ £
Profit on ordinary activities before tax 817,622 1,232,325
Standard rate of corporation tax in the UK 25% 23%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax 204,406 283,435
Effects of:
Expenses not deductible for tax purposes (43,494) 5,481
Current tax charge for period 160,912 288,916
9 Tangible fixed assets
Land and buildings Plant and machinery Total
At cost At cost
£ £ £
Cost or valuation
At 1 January 2024 396,843 1,486,540 1,883,383
Additions 139,427 235,727 375,154
Disposals - (650) (650)
At 31 December 2024 536,270 1,721,617 2,257,887
Depreciation
At 1 January 2024 353,516 1,068,912 1,422,428
Charge for the year 17,385 137,418 154,803
At 31 December 2024 370,901 1,206,330 1,577,231
Carrying amount
At 31 December 2024 165,369 515,287 680,656
At 31 December 2023 43,327 417,628 460,956
10 Stocks 2024 2023
£ £
Finished goods and goods for resale 524,470 1,290,395
11 Debtors 2024 2023
£ £
Trade debtors 1,935,576 3,689,558
Other debtors 21,443 30,825
Prepayments and accrued income 217,271 147,202
2,174,290 3,867,585
Amounts due after more than one year included in:
Other debtors 12,543 12,226
12 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 906,394 4,145,821
Corporation tax 110,912 288,916
Other taxes and social security costs 329,408 697,070
Other creditors 284,654 417,354
Accruals and deferred income 148,125 149,753
1,779,493 5,698,914
13 Deferred taxation 2024 2023
£ £
Accelerated capital allowances 140,501 98,442
Other temporary differences (11,150) (14,914)
129,351 83,528
2024 2023
£ £
At 1 January 83,528 56,965
Charged to the profit and loss account 45,823 26,563
At 31 December 129,351 83,528
14 Share capital Nominal 2024 2024 2023
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 3,500 3,500 3,500
15 Share premium 2024 2023
£ £
At 1 January 137,749 137,749
At 31 December 137,749 137,749
16 Profit and loss account 2024 2023
£ £
At 1 January 3,200,006 2,283,160
Profit for the financial year 610,887 916,846
At 31 December 3,810,893 3,200,006
17 Other financial commitments
Total future minimum lease payments under non-cancellable operating leases:
Land and buildings Land and buildings Other Other
2024 2023 2024 2023
£ £ £ £
Falling due:
within one year 191,364 131,832 19,875 39,967
within two to five years 564,546 139,862 37,399 57,379
755,910 271,694 57,274 97,346
18 Related party transactions
All transactions with related parties were concluded under normal market conditions, and therefore no disclosure is required.
19 Controlling party
The ultimate parent company is Elektra I GmbH, a company registered in Germany.

Elektra I GmbH prepares group accounts and copies can be obtained from Hulshorstweg 20, 33415 Verl, HR B 7386, Germany.

These financial statements present information about the company as an individual entity and not about its group.
20 Presentation currency
The financial statements are presented in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
21 Legal form of entity and country of incorporation
Beckhoff Automation Limited is a private company limited by shares and incorporated in England.
22 Principal place of business
The address of the company's principal place of business and registered office is:
The Boathouse
Station Road
Henley on Thames
Oxfordshire
RG9 1AZ
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