REGISTERED NUMBER: 11072817 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2024

for

BEACON DETECTION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mrs L A Thain

D Thain

SECRETARY:

REGISTERED OFFICE:

St, Michaels Yard

St. Michaels Street

Brewn

LD3 9AB

REGISTERED NUMBER:

11072817 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Intangible assets

4

14,400

14,400

Tangible assets

5

479,448

136,615

Investments

6

8,000

8,000

501,848

159,015

CURRENT ASSETS

Stocks

10,149

1,468

Debtors

7

120,092

102,778

Cash at bank and in hand

2,955

6,522

133,196

110,768

CREDITORS

Amounts falling due within one year

8

(199,421

)

(139,542

)

NET CURRENT LIABILITIES

(66,225

)

(28,774

)

TOTAL ASSETS LESS CURRENT LIABILITIES

435,623

130,241

CREDITORS

Amounts falling due after more than one year

9

(352,887

)

(33,991

)

NET ASSETS

82,736

96,250

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

82,734

96,248

SHAREHOLDERS' FUNDS

82,736

96,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

Mrs L A Thain - Director

D Thain - Director

1.	STATUTORY INFORMATION

Beacon Detection Ltd 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.

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 6 (2023 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2023

and 30 November 2024

24,000

AMORTISATION

At 1 December 2023

and 30 November 2024

9,600

NET BOOK VALUE

At 30 November 2024

14,400

At 30 November 2023

14,400

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2023

-

222,364

222,364

Additions

357,400

18,195

375,595

At 30 November 2024

357,400

240,559

597,959

DEPRECIATION

At 1 December 2023

-

85,749

85,749

Charge for year

-

32,762

32,762

At 30 November 2024

-

118,511

118,511

NET BOOK VALUE

At 30 November 2024

357,400

122,048

479,448

At 30 November 2023

-

136,615

136,615

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2023

and 30 November 2024

8,000

NET BOOK VALUE

At 30 November 2024

8,000

At 30 November 2023

8,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

120,092

102,778

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

27,933

10,488

Hire purchase contracts

24,365

23,621

Trade creditors

86,656

63,188

Tax

22,825

16,260

Social security and other taxes

5,918

1,918

VAT

18,167

18,710

Directors' current accounts

7,257

2,357

Accruals and deferred income

3,300

-

Accrued expenses

3,000

3,000

199,421

139,542

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 2-5 years

282,887

33,991

Other loans - 2-5 years

70,000

-

352,887

33,991

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

4 November 2025