Registered number
05969155
Beck and Call Limited
Filleted Accounts
31 October 2024
Beck and Call Limited
Registered number: 05969155
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 14,761 19,561
Current assets
Debtors 4 8,450 7,500
Cash at bank and in hand 35,549 38,267
43,999 45,767
Creditors: amounts falling due within one year 5 (6,881) (4,007)
Net current assets 37,118 41,760
Total assets less current liabilities 51,879 61,321
Creditors: amounts falling due after more than one year 6 (7,671) (12,516)
Net assets 44,208 48,805
Capital and reserves
Called up share capital 165 165
Profit and loss account 44,043 48,640
Shareholders' funds 44,208 48,805
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J E Adler
Director
Approved by the board on 14 July 2025
Beck and Call Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Reducing Balance
Fixtures, fittings, tools and equipment 25% Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Computer Equipment Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 November 2023 8,627 10,366 41,125 60,118
Additions 121 - - 121
At 31 October 2024 8,748 10,366 41,125 60,239
Depreciation
At 1 November 2023 6,583 9,660 24,314 40,557
Charge for the year 541 177 4,203 4,921
At 31 October 2024 7,124 9,837 28,517 45,478
Net book value
At 31 October 2024 1,624 529 12,608 14,761
At 31 October 2023 2,044 706 16,811 19,561
4 Debtors 2024 2023
£ £
Trade debtors 8,450 7,500
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,810 1,802
Taxation and social security costs 5,071 2,205
6,881 4,007
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,671 12,516
7 Other information
Beck and Call Limited is a private company limited by shares and incorporated in England. Its registered office is:
54 Oakwood Road
Bricket Wood
St Albans
Herts
AL2 3PX
Beck and Call Limited 05969155 false 2023-11-01 2024-10-31 2024-10-31 VT Final Accounts July 2024 J E Adler No description of principal activity 05969155 2022-11-01 2023-10-31 05969155 core:WithinOneYear 2023-10-31 05969155 core:AfterOneYear 2023-10-31 05969155 core:ShareCapital 2023-10-31 05969155 core:RetainedEarningsAccumulatedLosses 2023-10-31 05969155 2023-11-01 2024-10-31 05969155 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 05969155 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 05969155 bus:Director40 2023-11-01 2024-10-31 05969155 1 2023-11-01 2024-10-31 05969155 2 2023-11-01 2024-10-31 05969155 core:LandBuildings 2023-11-01 2024-10-31 05969155 core:PlantMachinery 2023-11-01 2024-10-31 05969155 core:Vehicles 2023-11-01 2024-10-31 05969155 countries:England 2023-11-01 2024-10-31 05969155 bus:FRS102 2023-11-01 2024-10-31 05969155 bus:FilletedAccounts 2023-11-01 2024-10-31 05969155 2024-10-31 05969155 core:WithinOneYear 2024-10-31 05969155 core:AfterOneYear 2024-10-31 05969155 core:ShareCapital 2024-10-31 05969155 core:RetainedEarningsAccumulatedLosses 2024-10-31 05969155 core:LandBuildings 2024-10-31 05969155 core:PlantMachinery 2024-10-31 05969155 core:Vehicles 2024-10-31 05969155 2023-10-31 05969155 core:LandBuildings 2023-10-31 05969155 core:PlantMachinery 2023-10-31 05969155 core:Vehicles 2023-10-31 iso4217:GBP xbrli:pure