De Beauvoir Restoration Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15144507

De Beauvoir Restoration Ltd

Filleted Unaudited Financial Statements

31 March 2025

De Beauvoir Restoration Ltd

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

De Beauvoir Restoration Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	6,592	229

Current assets

Debtors	6	2,743	2,370
Cash at bank and in hand		49,843	40,964
		--------	--------
		52,586	43,334

Creditors: amounts falling due within one year	7	19,402	24,961
		--------	--------
Net current assets		33,184	18,373
		--------	--------
Total assets less current liabilities		39,776	18,602
		--------	--------
Net assets		39,776	18,602
		--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	39,775	18,601
	--------	--------
Shareholders funds	39,776	18,602
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

De Beauvoir Restoration Ltd

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 13 October 2025 , and are signed on behalf of the board by:

Mr J P McGoldrick

Director

Company registration number: 15144507

De Beauvoir Restoration Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	20% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2024	–	250	250
Additions	7,542	449	7,991
	-------	----	-------
At 31 March 2025	7,542	699	8,241
	-------	----	-------
Depreciation
At 1 April 2024	–	21	21
Charge for the year	1,508	120	1,628
	-------	----	-------
At 31 March 2025	1,508	141	1,649
	-------	----	-------
Carrying amount
At 31 March 2025	6,034	558	6,592
	-------	----	-------
At 31 March 2024	–	229	229
	-------	----	-------

6. Debtors

	2025	2024
	£	£
Other debtors	2,743	2,370
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	360	3,430
Corporation tax	11,455	6,022
Social security and other taxes	4,494	3,954
Other creditors	3,093	11,555
	--------	--------
	19,402	24,961
	--------	--------

8. Related party transactions

At the balance sheet date the company owed the directors £933 (2024: £8,751).