REGISTERED NUMBER: 13797888 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BEVCOR GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr H J Bevan

R Corrigan

REGISTERED OFFICE:

Bernard Rogers & Co Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

13797888 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

32,985

48,026

CURRENT ASSETS

Debtors

5

49,898

99,440

Cash at bank

134,560

120,995

184,458

220,435

CREDITORS

Amounts falling due within one year

6

21,723

101,356

NET CURRENT ASSETS

162,735

119,079

TOTAL ASSETS LESS CURRENT LIABILITIES

195,720

167,105

PROVISIONS FOR LIABILITIES

1,753

96

NET ASSETS

193,967

167,009

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

193,966

167,008

193,967

167,009

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 19 March 2025 and were signed on its behalf by:

Dr H J Bevan - Director

1.	STATUTORY INFORMATION

Bevcor Group 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

66,239

Additions

2,691

Disposals

(999

)

At 31 December 2024

67,931

DEPRECIATION

At 1 January 2024

18,213

Charge for year

17,233

Eliminated on disposal

(500

)

At 31 December 2024

34,946

NET BOOK VALUE

At 31 December 2024

32,985

At 31 December 2023

48,026

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

13,077

99,440

Other debtors

36,821

-

49,898

99,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

629

-

Taxation and social security

15,218

55,672

Other creditors

5,876

45,684

21,723

101,356

7.	RELATED PARTY DISCLOSURES

At 31 December 2024 other creditors included loans made to the company by the directors of £4,790(2023: £45,120). The loans are interest free and have no fixed date for repayment.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.