REGISTERED NUMBER: 05163339 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Beta Safety Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A J Faulkner

REGISTERED OFFICE:

63/66 Hatton Garden

Fifth Floor Suite 23

London

EC1N 8LE

REGISTERED NUMBER:

05163339 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

58,765

23,722

58,765

23,722

CURRENT ASSETS

Stocks

7,149

7,149

Debtors

6

305,854

187,908

Cash at bank and in hand

114,079

170,001

427,082

365,058

CREDITORS

Amounts falling due within one year

7

181,235

124,671

NET CURRENT ASSETS

245,847

240,387

TOTAL ASSETS LESS CURRENT LIABILITIES

304,612

264,109

CREDITORS

Amounts falling due after more than one year

8

23,920

13,333

NET ASSETS

280,692

250,776

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

280,590

250,674

280,692

250,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 October 2025 and were signed by:

A J Faulkner - Director

1.	STATUTORY INFORMATION

Beta Safety Systems 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

10,000

AMORTISATION

At 1 July 2024

and 30 June 2025

10,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

46,203

12,664

35,940

22,780

117,587

Additions

99

-

55,942

2,154

58,195

Disposals

-

-

(18,489

)

-

(18,489

)

At 30 June 2025

46,302

12,664

73,393

24,934

157,293

DEPRECIATION

At 1 July 2024

44,880

12,081

23,875

13,029

93,865

Charge for year

385

175

12,790

2,002

15,352

Eliminated on disposal

-

-

(10,689

)

-

(10,689

)

At 30 June 2025

45,265

12,256

25,976

15,031

98,528

NET BOOK VALUE

At 30 June 2025

1,037

408

47,417

9,903

58,765

At 30 June 2024

1,323

583

12,065

9,751

23,722

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

279,151

145,232

Other debtors

14,728

16,020

Directors' current accounts

-

14,712

Prepayments and accrued income

11,975

11,944

305,854

187,908

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

4,599

5,669

Trade creditors

72,492

52,271

Tax

40,290

42,062

Social security and other taxes

5,402

1,486

VAT

48,452

8,415

Other creditors

-

1,018

Accruals and deferred income

-

3,750

181,235

124,671

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-2 years

3,333

13,333

Hire purchase contracts

20,587

-

23,920

13,333