REGISTERED NUMBER: 13319506 (England and Wales)

BEYOND LEAMINGTON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

9

DIRECTORS:

G P Mcaleer

A J Ogden

REGISTERED OFFICE:

Unit 6 Birchy Cross Business Centre

Broad Lane

Tanworth-In-Arden

Solihull

B94 5DN

REGISTERED NUMBER:

13319506 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Tangible assets

4

310,782

348,977

CURRENT ASSETS

Stocks

13,066

10,156

Debtors

5

132,737

125,854

Cash at bank and in hand

82,990

14,571

228,793

150,581

CREDITORS

Amounts falling due within one year

6

755,811

650,182

NET CURRENT LIABILITIES

(527,018

)

(499,601

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(216,236

)

(150,624

)

CREDITORS

Amounts falling due after more than one year

7

20,852

51,600

NET LIABILITIES

(237,088

)

(202,224

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(237,089

)

(202,225

)

(237,088

)

(202,224

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 12th September 2025 and were signed on its behalf by:

A J Ogden - Director

1.	STATUTORY INFORMATION

Beyond Leamington 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue

Revenue is recognised to the extent that it is probable that 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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably

- it is probable that the company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Services

Revenue for services is recognised in the period in which the services are provided in accordance with the stage of completion of the service when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive consideration due under the service terms;

- the stage of completion of the service at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the service can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer and office equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of future payments is treated as a liability.

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 8 (2023 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Improvements

Fixtures

and

to

Plant and

and

office

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st January 2024

and 31st December 2024

227,551

167,335

37,314

13,870

446,070

DEPRECIATION

At 1st January 2024

49,144

33,840

9,111

4,998

97,093

Charge for year

17,841

13,349

4,231

2,774

38,195

At 31st December 2024

66,985

47,189

13,342

7,772

135,288

NET BOOK VALUE

At 31st December 2024

160,566

120,146

23,972

6,098

310,782

At 31st December 2023

178,407

133,495

28,203

8,872

348,977

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st January 2024

and 31st December 2024

153,746

DEPRECIATION

At 1st January 2024

32,133

Charge for year

12,158

At 31st December 2024

44,291

NET BOOK VALUE

At 31st December 2024

109,455

At 31st December 2023

121,613

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,657

3,251

Amounts owed by group undertakings

10,671

18,665

Other debtors

120,409

103,938

132,737

125,854

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 8)

30,749

30,750

Amounts owed to group undertakings

450,891

448,805

Taxation and social security

2,853

5,274

Other creditors

271,318

165,353

755,811

650,182

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 8)

20,852

51,600

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

30,749

30,750

Between one and five years

20,852

51,600

51,601

82,350

Non-cancellable

operating leases

2024

2023

£

£

Within one year

26,750

25,948

Between one and five years

65,760

92,510

92,510

118,458

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

51,601

82,350

10.	RELATED PARTY DISCLOSURES

Claydon Cheltenham Limited

Claydon Cheltenham Limited is controlled by the directors of Beyond Leamington Limited.

During the year funds were loaned from Claydon Cheltenham Limited. At the year end the Beyond Leamington Limited owed Claydon Cheltenham Limited £nil (Dec 2023: £15,914). No interest was being charged on the loan and no set repayment terms had been placed on it.

Management services were sold to Claydon Cheltenham Limited to the value of £32,490. (Dec 2023: £18,174). At the year end £nil (Dec 2023: £nil) was owed for these sales.

Management services were purchased from Claydon Cheltenham Limited to the value of £17,564 (Dec 2023: £15,726). At the year end £nil (Dec 2023: £nil) was owed for these purchases.

Claydon Oakgrove Limited

For a period of the year, Claydon Oakgrove Limited was controlled by the directors of Beyond Leamington Limited.

During the year funds were loaned to Claydon Oakgrove Limited. At the year end the Claydon Oakgrove Limited owed Beyond Leamington Limited £nil (Dec 2023: £13,094). No interest was being charged on the loan and no set repayment terms had been placed on it.

Management services were sold to Claydon Oakgrove Limited to the value of £32,552 (Dec 2023: £21,809). At the year end £nil (Dec 2023: £nil) was owed for these sales.

Management services were purchased from Claydon Oakgrove Limited to the value of £15,627 (April 2023: £20,681). At the year end £nil (Dec 2023: £nil) was owed for these purchases.

Beyond Solihull Limited

Beyond Solihull Limited is controlled by the directors of Beyond Leamington Limited.

During the year funds were loaned to Beyond Solihull Limited. At the year end the Beyond Solihull Limited owed Beyond Leamington Limited £7,671 (Dec 2023: £4,571). No interest is being charged on the loan and no set repayment terms have been placed on it.

Management services were sold to Beyond Solihull Limited to the value of £29,345 (Dec 2023: £26,777). At the year end £nil (Dec 2023: £nil) was owed for these sales.

Management services were purchased from Beyond Solihull Limited to the value of £nil (Dec 2023: £6,568). At the year end £nil (Dec 2023: £nil) was owed for these purchases.

Beyond Dental Ltd

Beyond Dental Ltd controlled by the directors of Beyond Leamington Limited.

During the year funds were loaned from Beyond Dental Limited. At the year end Beyond Leamington Limited owed Beyond Dental Limited £450,891 (Dec 2023: £432,891). No interest is being charged on the loan and no set repayment terms have been placed on it.

Management services were purchased from Beyond Dental Limited to the value of £49,112 (Dec 2023: £19,047). At the year end £nil (April 2023: £Nil) was owed for these purchases.

Beyond Skin Aesthetics Ltd

Beyond Skin Aesthetics Ltd controlled by the directors of Beyond Leamington Limited.

Management services were sold to Beyond Skin Aesthetics Limited to the value of £3,000 (Dec 2023: £Nil). At the year end £3,000 (Dec 2023: £nil) was owed for these sales.

Beyond Oxford Ltd

Beyond Oxford Ltd controlled by the directors of Beyond Leamington Limited.

Xandercorp Ltd

Xandercorp Ltd is controlled by A J Ogden, a director of Beyond Leamington Ltd.

Consultancy services were purchased from Xandercorp Ltd to the value of £14,400 (Dec 2023: £11,100) At the year end £Nil (Dec 2023: £Nil) was owed to Xandercorp Ltd for these purchases.

McAleer Holdings Ltd

McAleer Holdings Ltd is controlled by G P McAleer, a director of Beyond Leamington Ltd.

During the year funds were loaned from McAleer Holdings Limited. At the year end Beyond Leamington Limited owed McAleer Holdings Limited £50,000 (April 2023: £Nil). No interest is being charged on the loan and no set repayment terms have been placed on it.

Consultancy services were purchased from McAleer Holdings Ltd to the value of £12,000 (Dec 2023: £8,974). At the year end £Nil (Dec 2023: £Nil) was owed to McAleer Holdings Ltd for these purchases.

A J Ogden

A J Ogden is a director of Beyond Leamington Ltd.

During a previous year funds were loaned from A Ogden and at the year end the company still owed £3

(Dec 2023: £3). No interest is being charged on the loan and no set repayment terms have been placed on it.