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REGISTERED NUMBER: 01977278 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Beeversales Agricultural Components Ltd

Beeversales Agricultural Components Ltd (Registered number: 01977278)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Beeversales Agricultural Components Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: R A Beevers
Mrs I M Beevers
Miss A J Beevers
S A Beevers





REGISTERED OFFICE: Randall Park Way
Retford
DN22 7WF





REGISTERED NUMBER: 01977278 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Beeversales Agricultural Components Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beeversales Agricultural Components Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Beeversales Agricultural Components Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Beeversales Agricultural Components Ltd and state those matters that we have agreed to state to the Board of Directors of Beeversales Agricultural Components Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beeversales Agricultural Components Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Beeversales Agricultural Components Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Beeversales Agricultural Components Ltd. You consider that Beeversales Agricultural Components Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Beeversales Agricultural Components Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA


Date: .............................................

Beeversales Agricultural Components Ltd (Registered number: 01977278)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 595,129 603,408
Investments 5 66,930 64,600
662,059 668,008

CURRENT ASSETS
Stocks 620,527 647,312
Debtors 6 362,754 391,948
Cash at bank and in hand 175,115 188,797
1,158,396 1,228,057
CREDITORS
Amounts falling due within one year 7 288,029 303,311
NET CURRENT ASSETS 870,367 924,746
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,532,426

1,592,754

CREDITORS
Amounts falling due after more than one
year

8

(209,816

)

(224,113

)

PROVISIONS FOR LIABILITIES (4,379 ) (4,980 )
NET ASSETS 1,318,231 1,363,661

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Fair value reserve 11 18,930 16,600
Retained earnings 1,298,301 1,346,061
SHAREHOLDERS' FUNDS 1,318,231 1,363,661

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Beeversales Agricultural Components Ltd (Registered number: 01977278)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





R A Beevers - Director


Beeversales Agricultural Components Ltd (Registered number: 01977278)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Beeversales Agricultural Components Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Beeversales Agricultural Components Ltd (Registered number: 01977278)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 577,613 23,605 44,482
Additions - 795 -
At 31 March 2025 577,613 24,400 44,482
DEPRECIATION
At 1 April 2024 - 8,475 44,482
Charge for year - 3,449 -
At 31 March 2025 - 11,924 44,482
NET BOOK VALUE
At 31 March 2025 577,613 12,476 -
At 31 March 2024 577,613 15,130 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 30,900 11,786 688,386
Additions - - 795
At 31 March 2025 30,900 11,786 689,181
DEPRECIATION
At 1 April 2024 20,235 11,786 84,978
Charge for year 5,625 - 9,074
At 31 March 2025 25,860 11,786 94,052
NET BOOK VALUE
At 31 March 2025 5,040 - 595,129
At 31 March 2024 10,665 - 603,408

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Value brought forward 64,600 63,892
Fair value adjustments 2,330 708
66,930 64,600

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 339,077 362,983
Other debtors 23,677 28,965
362,754 391,948

Beeversales Agricultural Components Ltd (Registered number: 01977278)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,287 12,225
Hire purchase contracts - 4,167
Trade creditors 182,812 234,637
Taxation and social security 82,404 47,422
Other creditors 10,526 4,860
288,029 303,311

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 209,816 224,113

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 222,041 236,338
Hire purchase contracts - 4,167
222,041 240,505

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1 1,000 1,000

11. RESERVES
Fair
value
reserve
£   
At 1 April 2024 16,600
Fair value investment 2,330

At 31 March 2025 18,930