Company registration number 03644670 (England and Wales)
BEER GAS EXPRESS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BEER GAS EXPRESS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Beer Gas Express Limited
BEER GAS EXPRESS LIMITED
Statement of financial position
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1,404
1,404
Tangible assets
4
158,089
112,123
159,493
113,527
Current assets
Stocks
4,500
4,500
Debtors
39,242
93,001
Cash at bank and in hand
169,825
167,605
213,567
265,106
Creditors: amounts falling due within one year
(252,764)
(243,365)
Net current (liabilities)/assets
(39,197)
21,741
Total assets less current liabilities
120,296
135,268
Creditors: amounts falling due after more than one year
(55,847)
(66,745)
Provisions for liabilities
5
(36,294)
(21,030)
Net assets
28,155
47,493
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
28,055
47,393
Total equity
28,155
47,493
Beer Gas Express Limited
BEER GAS EXPRESS LIMITED
Statement of financial position (CONTINUED)
as at 31 March 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 9 July 2025
S F Gledhill
Director
Company Registration No. 03644670
Beer Gas Express Limited
BEER GAS EXPRESS LIMITED
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information

Beer Gas Express Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B6, Warhurst Road, Lowfields Business Park, Elland, HX5 9DF.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
- 15% reducing balance
Fixtures, fittings & equipment
- 20% reducing balance
Motor vehicles
- 25% reducing balance
Stocks

Stock is valued at the lower of cost and net realisable value.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Beer Gas Express Limited
BEER GAS EXPRESS LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
12
3
Intangible fixed assets
Total
£
Cost
At 1 April 2024 and 31 March 2025
1,404
Amortisation and impairment
At 1 April 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
1,404
At 31 March 2024
1,404
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
310,233
10,148
211,900
532,281
Additions
-
0
-
0
79,743
79,743
At 31 March 2025
310,233
10,148
291,643
612,024
Depreciation and impairment
At 1 April 2024
274,398
10,006
135,754
420,158
Depreciation charged in the year
5,375
28
28,374
33,777
At 31 March 2025
279,773
10,034
164,128
453,935
Beer Gas Express Limited
BEER GAS EXPRESS LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2025
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 March 2025
30,460
114
127,515
158,089
At 31 March 2024
35,835
142
76,146
112,123
5
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
36,294
21,030
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
55
55
55
55
Ordinary A shares of £1 each
5
5
5
5
Ordinary B shares of £1 each
20
20
20
20
Ordinary C shares of £1 each
20
20
20
20
100
100
100
100
7
Parent company

The ultimate parent company is William Faye Limited, a company registered in England & Wales whose business address and registered office is Unit B6 Warhurst Road, Lowfields Business Park, Elland, HX5 9DF.

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