Beyond Accounts Limited

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

Registered number: SC743356

		31 December 2024		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,578		3,153

			3,578		3,153
CURRENT ASSETS
Debtors	5	2,686		7,715
Cash at bank and in hand		8,707		9,494

		11,393		17,209
Creditors: Amounts Falling Due Within One Year	6	(11,013 )		(19,448 )

NET CURRENT ASSETS (LIABILITIES)			380		(2,239 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,958		914

NET ASSETS			3,958		914

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			3,858		814

SHAREHOLDERS' FUNDS			3,958		914

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her 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.

The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:

Mrs S Ali

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Beyond Accounts Limited is a private company, limited by shares, incorporated in Scotland, registered number SC743356 . The registered office is Unit GB, 1 Eagle Street, Craighall Business Park, Glasgow, G4 9XA.

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

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. There were no material departures from this standard.

2.2. Significant judgements and estimations

The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there are no such significant judgements.

2.3. Turnover

Turnover represents net invoiced sales of services, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the services have been passed to the customer.

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:

Plant & Machinery	33.33% on cost
Computer Equipment	33.33% on cost

2.5. 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 accounts receivable and payable and loans to and from related parties.

Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

2.6. Taxation

Taxation represents the sum of tax currently payable and deferred tax. 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.

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Beyond Accounts Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	353	4,108	4,461
Additions	108	2,060	2,168

As at 31 December 2024	461	6,168	6,629

Depreciation
As at 1 January 2024	90	1,218	1,308
Provided during the period	151	1,592	1,743

As at 31 December 2024	241	2,810	3,051

Net Book Value
As at 31 December 2024	220	3,358	3,578

As at 1 January 2024	263	2,890	3,153

5. Debtors

	31 December 2024	31 December 2023
	£	£
Due within one year
Trade debtors	2,170	7,599
Other debtors	46	116

	2,216	7,715
Due after more than one year
Other debtors	470	-

	2,686	7,715

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 December 2023
	£	£
Trade creditors	518	966
Bank loans and overdrafts	1,159	352
Other creditors	6,418	16,014
Taxation and social security	2,918	2,116

	11,013	19,448

7. Related Party Transactions

Included in creditors at the balance sheet date is £5,305 (2023: £5,191) due to the director.

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