A.J.Beaman (Construction) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04403091

		2024		2023 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		134,755		142,732

			134,756		142,733
CURRENT ASSETS
Stocks	6	765,277		731,603
Debtors	7	202,646		167,935
Cash at bank and in hand		16,202		11,398

		984,125		910,936
Creditors: Amounts Falling Due Within One Year	8	(1,034,437 )		(608,350 )

NET CURRENT ASSETS (LIABILITIES)			(50,312 )		302,586

TOTAL ASSETS LESS CURRENT LIABILITIES			84,444		445,319

Creditors: Amounts Falling Due After More Than One Year	9		(6,667 )		(391,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,396 )		(3,824 )

NET ASSETS			72,381		49,828

CAPITAL AND RESERVES
Called up share capital	10		1,020		1,020
Profit and Loss Account			71,361		48,808

SHAREHOLDERS' FUNDS			72,381		49,828

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A.J.Beaman (Construction) Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D K Beaman

Director

25 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A.J.Beaman (Construction) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04403091 . The registered office is 42A Radford Street, Stone, Staffordshire, ST15 8DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are not amortised.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line
Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	15% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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A.J.Beaman (Construction) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2024	2023
Office and administration	2	2

	2	2

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 October 2023	1

As at 30 September 2024	1

Net Book Value
As at 30 September 2024	1

As at 1 October 2023	1

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2023	133,952	72,035	161,592	20,055	387,634

As at 30 September 2024	133,952	72,035	161,592	20,055	387,634

Depreciation
As at 1 October 2023	18,126	61,290	148,452	17,034	244,902
Provided during the period	2,656	1,585	3,287	449	7,977

As at 30 September 2024	20,782	62,875	151,739	17,483	252,879

Net Book Value
As at 30 September 2024	113,170	9,160	9,853	2,572	134,755

As at 1 October 2023	115,826	10,745	13,140	3,021	142,732

6. Stocks

	2024	2023 as restated
	£	£
Stock	765,277	731,603

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A.J.Beaman (Construction) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

7. Debtors

	2024	2023 as restated
	£	£
Due within one year
Trade debtors	29,105	19,602
Other debtors	173,541	148,333

	202,646	167,935

8. Creditors: Amounts Falling Due Within One Year

	2024	2023 as restated
	£	£
Trade creditors	88,320	83,859
Bank loans and overdrafts	385,000	10,000
Corporation tax	929	523
Other taxes and social security	6,098	1,072
Other creditors	546,490	509,000
Accruals and deferred income	7,600	3,896

	1,034,437	608,350

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023 as restated
	£	£
Bank loans	6,667	391,667

10. Share Capital

	2024	2023 as restated
	£	£
Allotted, Called up and fully paid	1,020	1,020

11. Related Party Transactions

Included within other creditors is an amount owed to Evangeline's Limited, a company in which Mr D Beaman and Miss R Beaman are directors and shareholders, The amount owed at the year end is £33,678 (2023: £41,242).

Included within other debtors is an amount due from Pear Homes Limited, a company in which Mr A Beaman and Mr D Beaman are directors and shareholders. The amount due at the year end is £66,719 (2023: £67,195).

Included within other debtors is an amount due from A J Beaman Holdings Limited, a company in which Mr A Beaman and Mrs A Beaman are directors and shareholders. The amount due at the year end is £106,822 (2023: £70,862).

12. Ultimate Controlling Party

The company is under the control of Alan Beaman, a director of the company, who owns 51% of the issued share capital.

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