Company registration number 10671022 (England and Wales)
BEACONS BUSINESS INTERIORS GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
BEACONS BUSINESS INTERIORS GROUP LIMITED
COMPANY INFORMATION
Directors
E Green
J Davies
Company number
10671022
Registered office
19 Ffrwdgrech Industrial Estate
Brecon
Powys
United Kingdom
LD3 8LA
Auditor
Azets Audit Services
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
South Glamorgan
United Kingdom
CF23 8AB
BEACONS BUSINESS INTERIORS GROUP LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Profit and loss account
7
Group statement of comprehensive income
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Company statement of cash flows
14
Notes to the financial statements
15 - 30
BEACONS BUSINESS INTERIORS GROUP LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The directors present the strategic report for the year ended 31 May 2025.

Fair review of the business

This financial year the business has performed strongly with a marked increase in both turnover and profitability. These results have further strengthened the company’s reserves and reinforces the security upon which future growth can be developed.

Principal risks and uncertainties

The new financial year presents greater uncertainty in the market, however, with secured orders in excess of £11m the outlook for the upcoming year remains positive.

Development and performance

The business continues to trade without external funding, with our focus continuing to be core fit-out projects within the commercial workplace. Our priority is to deliver for our customers, nurturing the valuable relationships with existing customers, whilst working to expand our network across the UK.

Bbi act as principal contractor and principal designer for many of projects delivered for our customers, with Health, Safety, Environmental and Quality responsibilities critical to all our operations, for the benefit of all Bbi’s customers, employees and supply chain. We are proud to hold ISO9001, ISO14001 and ISO45001 which underpin the consistent high standards of the company’s operations.

Corporate social responsibility

We strive to maintain a profitable and sustainable business with culture of social responsibility, having a positive impact on our environment. This year we have continued our relationships with key charity partners, including Velindre Cancer Care, Ty Hafan and Cardiff Rugby Community Foundation, which continue to provide invaluable services and support to those most in need within our communities.

On behalf of the board

J Davies
Director
4 November 2025
BEACONS BUSINESS INTERIORS GROUP LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 May 2025.

Principal activities

The principal activity of the company and group continued to be that of a holding company and interior design fit-out services.

Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

E Green
J Davies
Auditor

The auditor, Azets Audit Services, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BEACONS BUSINESS INTERIORS GROUP LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
J Davies
Director
4 November 2025
BEACONS BUSINESS INTERIORS GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEACONS BUSINESS INTERIORS GROUP LIMITED
- 4 -
Opinion

We have audited the financial statements of Beacons Business Interiors Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 May 2025 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 May 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

BEACONS BUSINESS INTERIORS GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BEACONS BUSINESS INTERIORS GROUP LIMITED
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

BEACONS BUSINESS INTERIORS GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BEACONS BUSINESS INTERIORS GROUP LIMITED
- 6 -

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Reviewing minutes of meetings of those charged with governance;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Craig Yearsley FCCA (Senior Statutory Auditor)
For and on behalf of Azets Audit Services
4 November 2025
Chartered Accountants
Statutory Auditor
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
South Glamorgan
United Kingdom
CF23 8AB
BEACONS BUSINESS INTERIORS GROUP LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
31,079,465
25,647,446
Cost of sales
(23,697,717)
(20,286,276)
Gross profit
7,381,748
5,361,170
Administrative expenses
(4,482,012)
(4,394,752)
Other operating income
-
0
79
Operating profit
4
2,899,736
966,497
Interest receivable and similar income
8
166,044
130,658
Interest payable and similar expenses
9
-
0
(4,608)
Profit before taxation
3,065,780
1,092,547
Tax on profit
10
(890,356)
(331,093)
Profit for the financial year
20
2,175,424
761,454
Profit for the financial year is all attributable to the owners of the parent company.
BEACONS BUSINESS INTERIORS GROUP LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
2025
2024
£
£
Profit for the year
2,175,424
761,454
Other comprehensive income
-
-
Total comprehensive income for the year
2,175,424
761,454
Total comprehensive income for the year is all attributable to the owners of the parent company.
BEACONS BUSINESS INTERIORS GROUP LIMITED
GROUP BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
11
258,991
388,488
Tangible assets
12
1,894,246
1,914,410
2,153,237
2,302,898
Current assets
Debtors
15
6,891,858
5,047,145
Cash at bank and in hand
5,143,860
3,834,379
12,035,718
8,881,524
Creditors: amounts falling due within one year
16
(5,856,746)
(4,997,262)
Net current assets
6,178,972
3,884,262
Total assets less current liabilities
8,332,209
6,187,160
Provisions for liabilities
Deferred tax liability
17
96,168
61,543
(96,168)
(61,543)
Net assets
8,236,041
6,125,617
Capital and reserves
Called up share capital
19
209
215
Share premium account
20
1,694,505
1,694,505
Capital redemption reserve
20
653
647
Profit and loss reserves
20
6,540,674
4,430,250
Total equity
8,236,041
6,125,617
The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
04 November 2025
J Davies
Director
Company registration number 10671022 (England and Wales)
BEACONS BUSINESS INTERIORS GROUP LIMITED
COMPANY BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
13
4,645,267
4,645,267
Current assets
Debtors
15
100
100
Cash at bank and in hand
10,444
10,839
10,544
10,939
Net current assets
10,544
10,939
Total assets less current liabilities
4,655,811
4,656,206
Creditors: amounts falling due after more than one year
(2,950,000)
(2,950,000)
Net assets
1,705,811
1,706,206
Capital and reserves
Called up share capital
19
209
215
Share premium account
20
1,694,505
1,694,505
Capital redemption reserve
20
653
647
Profit and loss reserves
20
10,444
10,839
Total equity
1,705,811
1,706,206

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £64,605 (2024 - £683,005 profit).

These financial statements have been prepared 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 4 November 2025 and are signed on its behalf by:
04 November 2025
J Davies
Director
Company registration number 10671022 (England and Wales)
BEACONS BUSINESS INTERIORS GROUP LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 11 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 June 2023
862
1,694,505
-
0
7,305,796
9,001,163
Year ended 31 May 2024:
Profit and total comprehensive income
-
-
-
761,454
761,454
Own shares acquired
-
-
-
(3,637,000)
(3,637,000)
Redemption of shares
19
(647)
-
647
-
-
0
Balance at 31 May 2024
215
1,694,505
647
4,430,250
6,125,617
Year ended 31 May 2025:
Profit and total comprehensive income
-
-
-
2,175,424
2,175,424
Own shares acquired
-
-
-
(65,000)
(65,000)
Redemption of shares
19
(6)
-
6
-
-
0
Balance at 31 May 2025
209
1,694,505
653
6,540,674
8,236,041
BEACONS BUSINESS INTERIORS GROUP LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 12 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 June 2023
862
1,694,505
-
0
2,964,834
4,660,201
Year ended 31 May 2024:
Profit and total comprehensive income for the year
-
-
-
683,005
683,005
Own shares acquired
-
-
-
(3,637,000)
(3,637,000)
Redemption of shares
19
(647)
-
647
-
-
0
Balance at 31 May 2024
215
1,694,505
647
10,839
1,706,206
Year ended 31 May 2025:
Profit and total comprehensive income
-
-
-
64,605
64,605
Own shares acquired
-
-
-
(65,000)
(65,000)
Redemption of shares
19
(6)
-
6
-
-
0
Balance at 31 May 2025
209
1,694,505
653
10,444
1,705,811
BEACONS BUSINESS INTERIORS GROUP LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
24
1,634,018
1,771,531
Interest paid
-
0
(4,608)
Income taxes paid
(366,638)
(375,404)
Net cash inflow from operating activities
1,267,380
1,391,519
Investing activities
Purchase of tangible fixed assets
(62,763)
(123,388)
Proceeds from disposal of tangible fixed assets
3,820
7,350
Interest received
166,044
130,658
Net cash generated from investing activities
107,101
14,620
Financing activities
Purchase of treasury shares
(65,000)
(3,637,000)
Net cash used in financing activities
(65,000)
(3,637,000)
Net increase/(decrease) in cash and cash equivalents
1,309,481
(2,230,861)
Cash and cash equivalents at beginning of year
3,834,379
6,065,240
Cash and cash equivalents at end of year
5,143,860
3,834,379
BEACONS BUSINESS INTERIORS GROUP LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
25
(395)
(18,245)
Investing activities
Dividends received
65,000
701,250
Net cash generated from investing activities
65,000
701,250
Financing activities
Purchase of treasury shares
(65,000)
(3,637,000)
Repayment of borrowings
-
2,950,000
Net cash used in financing activities
(65,000)
(687,000)
Net decrease in cash and cash equivalents
(395)
(3,995)
Cash and cash equivalents at beginning of year
10,839
14,834
Cash and cash equivalents at end of year
10,444
10,839
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 15 -
1
Accounting policies
Company information

Beacons Business Interiors Group Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is 19 Ffrwdgrech Industrial Estate, Brecon, Powys, United Kingdom, LD3 8LA.

The group consists of Beacons Business Interiors Group Limited and all of its subsidiaries.

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.

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. The principal accounting policies adopted are set out below.

1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Beacons Business Interiors Group Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 May 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 16 -
1.4
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5
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 fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Where the outcome of a contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

The “percentage of completion method” is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending on their nature, and provided it is probable they will be recovered.

1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 17 -
1.7
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:

Freehold land and buildings
2% - straight line
Plant and equipment
20 - 33.3% straight line
Fixtures and fittings
20 - 33.3% straight line
Computers
20 - 33.3% straight line
Motor vehicles
20 - 33.3% straight line

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 recognised in the profit and loss account.

1.8
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 18 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
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.

1.11
Financial instruments

The group 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 group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 m ethod 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 19 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 group 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.12
Equity instruments

Equity instruments issued by the group 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 group.

BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 20 -
1.13
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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

The Group has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 1 June 2018 to continue to be charged over the period to the first market rent review rather than the term of the lease.

BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 21 -
1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
31,079,465
25,647,446
2025
2024
£
£
Turnover analysed by geographical market
UK
31,079,465
25,647,446
2025
2024
£
£
Other revenue
Interest income
166,044
130,658
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
82,927
68,524
Profit on disposal of tangible fixed assets
(3,820)
(7,350)
Amortisation of intangible assets
129,497
129,495
Operating lease charges
2,755
-
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 22 -
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
5,000
4,500
Audit of the financial statements of the company's subsidiaries
20,250
18,050
25,250
22,550
For other services
Taxation compliance services
3,750
6,750
All other non-audit services
1,500
1,200
5,250
7,950
6
Employees

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

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Administrative
43
44
-
-
Management
7
8
-
-
Total
50
52
0
0

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
3,748,183
3,050,897
-
0
-
0
Social security costs
429,751
321,635
-
-
Pension costs
99,184
196,619
-
0
-
0
4,277,118
3,569,151
-
0
-
0
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 23 -
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
929,284
875,380
Company pension contributions to defined contribution schemes
45,149
135,191
974,433
1,010,571
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
233,361
205,726
Company pension contributions to defined contribution schemes
7,368
7,276
8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
166,044
130,658
9
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
-
4,608
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 24 -
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
779,173
372,933
Adjustments in respect of prior periods
76,558
-
0
Total current tax
855,731
372,933
Deferred tax
Origination and reversal of timing differences
37,191
(41,840)
Adjustment in respect of prior periods
(2,566)
-
0
Total deferred tax
34,625
(41,840)
Total tax charge
890,356
331,093

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
3,065,780
1,092,547
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
766,445
273,137
Tax effect of expenses that are not deductible in determining taxable profit
45,871
58,519
Adjustments in respect of prior years
78,058
(563)
Group relief
(18)
-
0
Taxation charge
890,356
331,093
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 25 -
11
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 June 2024 and 31 May 2025
1,294,953
Amortisation and impairment
At 1 June 2024
906,465
Amortisation charged for the year
129,497
At 31 May 2025
1,035,962
Carrying amount
At 31 May 2025
258,991
At 31 May 2024
388,488
The company had no intangible fixed assets at 31 May 2025 or 31 May 2024.
12
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 June 2024
1,516,572
115,441
475,823
394,672
244,522
2,747,030
Additions
-
0
-
0
-
0
16,918
45,845
62,763
Disposals
-
0
-
0
-
0
-
0
(15,555)
(15,555)
At 31 May 2025
1,516,572
115,441
475,823
411,590
274,812
2,794,238
Depreciation and impairment
At 1 June 2024
33,400
115,399
116,798
366,567
200,456
832,620
Depreciation charged in the year
18,332
42
-
0
11,177
53,376
82,927
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(15,555)
(15,555)
At 31 May 2025
51,732
115,441
116,798
377,744
238,277
899,992
Carrying amount
At 31 May 2025
1,464,840
-
0
359,025
33,846
36,535
1,894,246
At 31 May 2024
1,483,172
42
359,025
28,105
44,066
1,914,410
The company had no tangible fixed assets at 31 May 2025 or 31 May 2024.
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 26 -
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
4,645,267
4,645,267
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 June 2024 and 31 May 2025
4,645,267
Carrying amount
At 31 May 2025
4,645,267
At 31 May 2024
4,645,267
14
Subsidiaries

Details of the company's subsidiaries at 31 May 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Beacons Business Interiors Limited
Ordinary
100.00
PJ Engineering Consultants Limited
Ordinary
100.00

Registered office addresses (all UK unless otherwise indicated):

1
19 Ffrwdgrech Industrial Estate, Brecon, Powys, LD3 8LA
2
19 Ffrwdgrech Industrial Estate, Brecon, Powys, LD3 8LA

PJ Engineering Consultants Limited (company number 04070674) are exempt from the requirements of the Companies Act 2006 relating to the audit of their individual accounts by virtue of s479A.

15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
6,397,480
3,893,863
-
0
-
0
Gross amounts owed by contract customers
280,071
387,723
-
0
-
0
Other debtors
1,100
661,100
100
100
Prepayments and accrued income
213,207
104,459
-
0
-
0
6,891,858
5,047,145
100
100
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 27 -
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Payments received on account
1,008,358
419,522
-
0
-
0
Trade creditors
2,503,197
3,232,276
-
0
-
0
Corporation tax payable
779,173
290,080
-
0
-
0
Other taxation and social security
344,466
344,853
-
-
Other creditors
71,683
63,002
-
0
-
0
Accruals and deferred income
1,149,869
647,529
-
0
-
0
5,856,746
4,997,262
-
0
-
0
17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
100,490
99,480
Other
(4,322)
(37,937)
96,168
61,543
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 June 2024
61,543
-
Charge to profit or loss
34,625
-
Liability at 31 May 2025
96,168
-
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 28 -
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
99,184
196,619

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

19
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
209
215
209
215
20
Reserves
Share premium

Includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit & Loss account

Includes all current and prior period retained profits and losses.

21
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
13,920
-
6,960
-
Between two and five years
22,040
-
11,020
-
35,960
-
17,980
-
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 29 -
22
Related party transactions
Transactions with related parties

During the year the group entered into the following transactions with related parties:

Purchases
Purchases
2025
2024
£
£
Group
Other related parties
130,250
168,894

Key management personnel are deemed to be the directors of the group.

The following amounts were outstanding at the reporting end date:

Amounts due to related parties
2025
2024
£
£
Group
Other related parties
32,188
18,947
23
Controlling party

The Group considers that the majority shareholder, J Davies, is the ultimate controlling party.

24
Cash generated from group operations
2025
2024
£
£
Profit for the year after tax
2,175,424
761,454
Adjustments for:
Taxation charged
890,356
331,093
Finance costs
-
0
4,608
Investment income
(166,044)
(130,658)
Gain on disposal of tangible fixed assets
(3,820)
(7,350)
Amortisation and impairment of intangible assets
129,497
129,495
Depreciation and impairment of tangible fixed assets
82,927
68,524
Movements in working capital:
(Increase)/decrease in debtors
(1,844,713)
4,260,286
Increase/(decrease) in creditors
370,391
(3,645,921)
Cash generated from operations
1,634,018
1,771,531
BEACONS BUSINESS INTERIORS GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 30 -
25
Cash absorbed by operations - company
2025
2024
£
£
Profit for the year after tax
64,605
683,005
Adjustments for:
Investment income
(65,000)
(701,250)
Cash absorbed by operations
(395)
(18,245)
26
Analysis of changes in net funds - group
1 June 2024
Cash flows
31 May 2025
£
£
£
Cash at bank and in hand
3,834,379
1,309,481
5,143,860
27
Analysis of changes in net debt - company
1 June 2024
Cash flows
31 May 2025
£
£
£
Cash at bank and in hand
10,839
(395)
10,444
Borrowings excluding overdrafts
(2,950,000)
-
(2,950,000)
(2,939,161)
(395)
(2,939,556)
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