Company registration number 10552272 (England and Wales)
BEAZLES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
BEAZLES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BEAZLES LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,515
1,783
Current assets
Debtors
93,063
129,914
Cash at bank and in hand
22,588
5,935
115,651
135,849
Creditors: amounts falling due within one year
(6,546)
(48,311)
Net current assets
109,105
87,538
Net assets
110,620
89,321
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
110,520
89,221
Total equity
110,620
89,321

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 22 October 2025 and are signed on its behalf by:
Dr Timothy Beazleigh
Director
Company Registration No. 10552272
BEAZLES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
1
Accounting policies
Company information

Beazles Limited is a private company limited by shares incorporated in England and Wales. The registered office is 47 Dartford Road, Sevenoaks, Kent, TN13 3TE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

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

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

BEAZLES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
BEAZLES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024 and 31 January 2025
5,561
Depreciation and impairment
At 1 February 2024
3,778
Depreciation charged in the year
268
At 31 January 2025
4,046
Carrying amount
At 31 January 2025
1,515
At 31 January 2024
1,783
4
Directors' transactions

At the balance sheet date, Dr T Beazleigh owed the company £3,063 (£40, 089 - 2024). These balance are included within Other Debtors.

5
Ultimate controlling party

The company is controlled by its directors, Dr T Beazleigh and Mrs L Beazleigh, by virtue of them owning all of the issued share capital.

2025-01-31 2024-02-01 false false false 22 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Dr T Beazleigh Mrs L Beazleigh 10552272 2024-02-01 2025-01-31 10552272 2025-01-31 10552272 2024-01-31 10552272 core:OtherPropertyPlantEquipment 2025-01-31 10552272 core:OtherPropertyPlantEquipment 2024-01-31 10552272 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 10552272 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 10552272 core:ShareCapital 2025-01-31 10552272 core:ShareCapital 2024-01-31 10552272 core:RetainedEarningsAccumulatedLosses 2025-01-31 10552272 core:RetainedEarningsAccumulatedLosses 2024-01-31 10552272 bus:Director1 2024-02-01 2025-01-31 10552272 core:FurnitureFittings 2024-02-01 2025-01-31 10552272 2023-02-01 2024-01-31 10552272 core:OtherPropertyPlantEquipment 2024-01-31 10552272 core:OtherPropertyPlantEquipment 2024-02-01 2025-01-31 10552272 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10552272 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 10552272 bus:FRS102 2024-02-01 2025-01-31 10552272 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 10552272 bus:Director2 2024-02-01 2025-01-31 10552272 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP