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Registered number: 07896441 BEAUMONT OFFICE SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
BEAUMONT OFFICE SERVICES LIMITED REGISTERED NUMBER: 07896441 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 536,733 |  | 562,428
|  |  | 536,733 |  | 562,428
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 520,167 |  | 559,268 |
Cash at bank and in hand |  | 1,366,538 |  | 1,153,922 |
|  | 1,886,705 |  | 1,713,190 |
Creditors: amounts falling due within one year | 6 | (2,069,850) |  | (1,573,307) |
Net current (liabilities)/assets |  |  | (183,145) |  | 139,883
Total assets less current liabilities |  |  | 353,588 |  | 702,311
Creditors: amounts falling due after more than one year | 7 |  | (229,188) |  | (415,501)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | - |  | (2,130) |
|  |  | - |  | (2,130)
Net assets |  |  | 124,400 |  | 284,680
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 2,000 |  | 2,000
Profit and loss account |  |  | 122,400 |  | 282,680
|  |  | 124,400 |  | 284,680
Page 1
BEAUMONT OFFICE SERVICES LIMITED REGISTERED NUMBER: 07896441 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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:
R J Adam
Director
Date: 19 September 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The principal activity of Beaumont Office Services Limited ("the Company") is the provision of business services. The Company is a private company, limited by shares, incorporated in England and Wales. The registered office address is 80 Coleman Street, London, EC2R 5BJ. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis, which assumes that the Company will continue to trade for the foreseeable future, being a period of at least twelve months from the date of approval of these financial statements, and will be able to meet its debts as they fall due. The Company made a profit of £721,720 during the year and had net current liabilities of £183,145 and net assets of £124,400 at the end of the year. The directors have reviewed forecasts and budgets and are confident of the Company's ability to continue trading as a going concern for the foreseeable future. The Company keeps its management accounts under constant review to ensure that no further action or changes are required to ther business in order for it to continue as a going concern. Based on the results to date and future projections, the directors are confident that the Company will continue to meet its liabilities as they fall due. As a result, the directors have prepared the financial statements on a going concern basis.
| 2.3 | Turnover and revenue recognition
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised in the period which the services are provided. Page 3
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - | 10% Straight line
|  |  |  | Fixtures & fittings | - | 20% Straight line
|  |  |  | Office equipment | - | 20% Straight line
|  |  |  | Computer equipment | - | 25% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 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 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. (i) Financial assets Basic financial assets, including trade and other debtors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Page 5
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
(ii) Financial liabilities Basic financial liabilities, including trade creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. (iii) Offsetting Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2023 - 6).
Page 6
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Leasehold improvements | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 1,985,217 | 1,229,237 | 3,214,454
| Additions | 72,678 | 2,718 | 75,396
| At 31 December 2024 | 2,057,895 | 1,231,955 | 3,289,850
| Depreciation |  |  |
| At 1 January 2024 | 1,539,541 | 1,112,485 | 2,652,026
| Charge for the year on owned assets | 72,274 | 28,817 | 101,091
| At 31 December 2024 | 1,611,815 | 1,141,302 | 2,753,117
| Net book value |  |  |
| At 31 December 2024 | 446,080 | 90,653 | 536,733
| At 31 December 2023 | 445,676 | 116,752 | 562,428
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 91,223 | 128,905
| Other debtors | 4,876 | 5,310
| Prepayments and accrued income | 424,068 | 425,053
|  | 520,167 | 559,268
Page 7
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 9,905
| Service retainers | 777,825 | 493,471
| Trade creditors | 296,835 | 290,287
| Corporation tax | 244,723 | 155,102
| Other taxation and social security | 137,175 | 126,702
| Other creditors | 951 | 648
| Accruals and deferred income | 612,341 | 497,192
|  | 2,069,850 | 1,573,307
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 24,120
| Service retainers | 229,188 | 391,381
|  | 229,188 | 415,501
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans due within 1 year | - | 9,905
| Bank loans due between 2 to 5 years | - | 24,120
| An unsecured £50,000 bank loan was taken out in April 2021. No interest was payable in the first year with 2.5% charged annually thereafter. During the year, the loan was repaid in full and the outstanding balance at 31 December 2024 is £Nil (2023: £34,025).
Page 8
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (2,130) | 31,005
| Charged to profit or loss | 2,130 | (33,135)
| At end of year | - | (2,130)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (2,130)
10. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,000 (2023 - 2,000) Ordinary shares of £1.00 each | 2,000 | 2,000
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £945 (2023: £648) were payable to the fund at the Statement of Financial Position date and are included in creditors.
12. | Commitments under operating leases
| At 31 December the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 1,201,913 | 1,201,913
| Later than 1 year and not later than 5 years | 4,656,817 | 4,797,084
| Later than 5 years | - | 1,061,645
|  | 5,858,730 | 7,060,642
Page 9
BEAUMONT OFFICE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
13. | Events after the reporting period
Subsequent to the balance sheet date, the Company provided loans totalling £600,000 to a UK registered entity which are repayable upon demand. Interest accrues at 3.5% on the loan balances outstanding and is payable monthly in arrears. The total loan balance outstanding as at the accounts signing date was £300,000.
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