REGISTERED NUMBER: 03831903 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

G Beverley & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A P Beverley

SECRETARY:

K L Beverley

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

03831903 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

132,879

113,292

CURRENT ASSETS

Debtors

5

1,057,206

549,230

Cash at bank and in hand

319,863

454,024

1,377,069

1,003,254

CREDITORS

Amounts falling due within one year

6

737,900

439,044

NET CURRENT ASSETS

639,169

564,210

TOTAL ASSETS LESS CURRENT LIABILITIES

772,048

677,502

PROVISIONS FOR LIABILITIES

7

28,857

17,999

NET ASSETS

743,191

659,503

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

743,091

659,403

SHAREHOLDERS' FUNDS

743,191

659,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 4 September 2025 and were signed by:

A P Beverley - Director

1.	STATUTORY INFORMATION

G Beverley & Son Limited 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

53,604

187,649

13,069

254,322

Additions

-

65,436

1,336

66,772

At 30 April 2025

53,604

253,085

14,405

321,094

DEPRECIATION

At 1 May 2024

52,036

77,984

11,010

141,030

Charge for year

460

46,210

515

47,185

At 30 April 2025

52,496

124,194

11,525

188,215

NET BOOK VALUE

At 30 April 2025

1,108

128,891

2,880

132,879

At 30 April 2024

1,568

109,665

2,059

113,292

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

890,991

320,233

Other debtors

27,629

28,540

Loan - Horsforth Developments Limited

82,355

82,355

Amounts recoverable on contracts

-

62,000

VAT

29,917

29,234

Prepayments

26,314

26,868

1,057,206

549,230

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other loans

116,944

95,533

Trade creditors

334,675

221,949

Tax

51,265

19,655

Social security and other taxes

44,133

16,100

Directors' current accounts

74,134

71,207

Accrued expenses

116,749

14,600

737,900

439,044

7.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

£

Deferred tax

28,857

17,999

Deferred

tax

£

Balance at 1 May 2024

17,999

Accelerated capital allowances

10,858

Balance at 30 April 2025

28,857

8.	RELATED PARTY DISCLOSURES