Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31false2023-11-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14416564 2023-11-01 2024-10-31 14416564 2022-10-13 2023-10-31 14416564 2024-10-31 14416564 2023-10-31 14416564 c:Director2 2023-11-01 2024-10-31 14416564 d:Buildings 2024-10-31 14416564 d:Buildings 2023-10-31 14416564 d:CurrentFinancialInstruments 2024-10-31 14416564 d:CurrentFinancialInstruments 2023-10-31 14416564 d:Non-currentFinancialInstruments 2024-10-31 14416564 d:Non-currentFinancialInstruments 2023-10-31 14416564 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 14416564 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 14416564 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 14416564 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 14416564 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 14416564 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-10-31 14416564 d:ShareCapital 2024-10-31 14416564 d:ShareCapital 2023-10-31 14416564 d:RetainedEarningsAccumulatedLosses 2024-10-31 14416564 d:RetainedEarningsAccumulatedLosses 2023-10-31 14416564 c:FRS102 2023-11-01 2024-10-31 14416564 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14416564 c:FullAccounts 2023-11-01 2024-10-31 14416564 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 14416564









BEAM OFFICES LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
BEAM OFFICES LTD
REGISTERED NUMBER: 14416564

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
613,026
613,026

  
613,026
613,026

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Cash at bank and in hand
 6 
6,814
7,153

  
6,914
7,253

Creditors: amounts falling due within one year
 7 
(217,070)
(212,747)

Net current liabilities
  
 
 
(210,156)
 
 
(205,494)

Total assets less current liabilities
  
402,870
407,532

Creditors: amounts falling due after more than one year
 8 
(381,930)
(404,961)

  

Net assets
  
20,940
2,571


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
20,840
2,471

  
20,940
2,571


Page 1

 
BEAM OFFICES LTD
REGISTERED NUMBER: 14416564
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
B Konopinski
Director

Date: 28 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BEAM OFFICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Beam Offices Ltd is a private company limited by shares. The company is incorporated in England, Wales and the address of its registered office is Aston House, Cornwall Avenue, London, N3 1LF. The registered company number is 14416564.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
BEAM OFFICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
BEAM OFFICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 November 2023
613,026



At 31 October 2024

613,026






Net book value



At 31 October 2024
613,026



At 31 October 2023
613,026


5.


Debtors

2024
2023
£
£


Other debtors
100
100

100
100



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,813
7,153

6,813
7,153


Page 5

 
BEAM OFFICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
4,309
580

Other creditors
212,761
212,167

217,070
212,747



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
381,930
404,961

381,930
404,961



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£




Amounts falling due after more than one year

Bank loans
381,930
404,961

381,930
404,961

381,930
404,961


 
Page 6