REGISTERED NUMBER: 01089635 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

BEAVER PLANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Wheeler

S Wheeler

R Wheeler

J F Wheeler

J M Wheeler

SECRETARY:

J M Wheeler

REGISTERED OFFICE:

Beaver Farm

Eastbourne Road

Newchapel

Near Lingfield

Surrey

RH7 6HL

REGISTERED NUMBER:

01089635 (England and Wales)

ACCOUNTANTS:

Hockley Wright & Co. Ltd.

Unit 15, No. 2

Bulrushes Business Park

Coombe Hill Road

East Grinstead

West Sussex

RH19 4LZ

FIXED ASSETS

Tangible assets

5

294,541

320,327

CURRENT ASSETS

Stocks

1,659,348

1,595,227

Debtors

6

58,399

43,487

Cash at bank and in hand

72,335

29,323

1,790,082

1,668,037

CREDITORS

Amounts falling due within one year

7

464,578

397,052

NET CURRENT ASSETS

1,325,504

1,270,985

TOTAL ASSETS LESS CURRENT LIABILITIES

1,620,045

1,591,312

CREDITORS

Amounts falling due after more than one year

8

561,550

574,785

NET ASSETS

1,058,495

1,016,527

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,058,395

1,016,427

SHAREHOLDERS' FUNDS

1,058,495

1,016,527

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 30 September 2025 and were signed on its behalf by:

J M Wheeler - Director

1.	STATUTORY INFORMATION

Beaver Plants 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.	STATEMENT OF COMPLIANCE

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. There have been no material departures from FRS102.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Freehold property

-

10% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2023 - 35 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2024

446,929

221,308

79,585

41,000

788,822

Additions

-

21,600

-

-

21,600

At 31 December 2024

446,929

242,908

79,585

41,000

810,422

DEPRECIATION

At 1 January 2024

185,900

176,634

79,585

26,376

468,495

Charge for year

15,633

23,553

-

8,200

47,386

At 31 December 2024

201,533

200,187

79,585

34,576

515,881

NET BOOK VALUE

At 31 December 2024

245,396

42,721

-

6,424

294,541

At 31 December 2023

261,029

44,674

-

14,624

320,327

Included within the net book value of Freehold Property above is £126,296 (2023 £142,273) relating to assets held under finance leases. Included within the net book value of Motor Vehicles above is £6,533 (2023 £14,133) relating to assets held under finance leases.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

58,399

43,487

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

54,188

24,963

Hire purchase contracts

82,885

31,190

Trade creditors

117,202

128,388

Taxation and social security

200,282

131,629

Other creditors

10,021

80,882

464,578

397,052

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

561,550

502,452

Hire purchase contracts

-

72,333

561,550

574,785

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY