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Registered number: 00566679
J. Bealby & Sons Limited
Financial Statements
For The Year Ended 5 April 2025
Gregory Priestley & Stewart
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
J. Bealby & Sons Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3—6

Page 1
J. Bealby & Sons Limited
Company Information
For The Year Ended 5 April 2025
Company Information

Directors | Mrs H J Bealby
| Mr R J Bealby
Secretary | Mrs H J Bealby
Company Number | 00566679
Registered Office | Broomhill Grange
| Kings Clipstone
| Mansfield
| Notts
| NG21 9HG
Accountants | Gregory Priestley & Stewart
| Chartered Accountants
| Alexandra House
| 123 Priestsic Road
| Sutton In Ashfield
| Nottinghamshire
| NG17 4EA

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J. Bealby & Sons Limited
Statement of Financial Position
As At 5 April 2025
Statement of Financial Position
Registered number: 00566679

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 781,881 |  | 910,734
|  |  | 781,881 |  | 910,734
CURRENT ASSETS
Stocks | 5 | 583,851 |  | 479,274 |
Debtors | 6 | 117,637 |  | 122,223 |
Cash at bank and in hand |  | 3,038 |  | (232 ) |
|  | 704,526 |  | 601,265 |
Creditors: Amounts Falling Due Within One Year | 7 | (689,561 ) |  | (855,708 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,965 |  | (254,443 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 796,846 |  | 656,291
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (181,246 ) |  | (60,449 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (67,502 ) |  | (60,502 )
NET ASSETS |  |  | 548,098 |  | 535,340
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10,000 |  | 10,000
Income Statement |  |  | 538,098 |  | 525,340
SHAREHOLDERS' FUNDS |  |  | 548,098 |  | 535,340

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr R J Bealby Director
31/10/2025

The notes on pages 3 to 6 form part of these financial statements.
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J. Bealby & Sons Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
J. Bealby & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00566679 . The registered office is Broomhill Grange, Kings Clipstone, Mansfield, Notts, NG21 9HG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 4% to 20% Reducing Balance
Leasehold | Straignt Line over the term of the lease
Plant & Machinery | 10% to 25% Reducing Balance
Motor Vehicles | 10% to 25% Reducing Balance
Fixtures & Fittings | 10% to 25% Reducing Balance
Computer Equipment | 10% to 25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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J. Bealby & Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 6 April 2024 | 428,761 | 23,531 | 1,361,324 | 121,465
Additions | - | - | 7,750 | -
Disposals | - | - | (4,750 ) | -
As at 5 April 2025 | 428,761 | 23,531 | 1,364,324 | 121,465
Depreciation
As at 6 April 2024 | 159,057 | 23,531 | 1,007,613 | 101,836
Provided during the period | 5,964 | - | 47,973 | 4,924
Disposals | - | - | (4,619 ) | -
As at 5 April 2025 | 165,021 | 23,531 | 1,050,967 | 106,760
Net Book Value
As at 5 April 2025 | 263,740 | - | 313,357 | 14,705
As at 6 April 2024 | 269,704 | - | 353,711 | 19,629

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J. Bealby & Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025

| Fixtures & Fittings | Total
--- | --- | ---
| £ | £
Cost
As at 6 April 2024 | 1,026,450 | 2,961,531
Additions | - | 7,750
Disposals | - | (4,750 )
As at 5 April 2025 | 1,026,450 | 2,964,531
Depreciation
As at 6 April 2024 | 758,760 | 2,050,797
Provided during the period | 77,611 | 136,472
Disposals | - | (4,619 )
As at 5 April 2025 | 836,371 | 2,182,650
Net Book Value
As at 5 April 2025 | 190,079 | 781,881
As at 6 April 2024 | 267,690 | 910,734

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 212,838 |  | 325,746

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods and goods for resale | 583,851 |  | 479,274

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22,747 |  | 19,789
Other debtors | 94,890 |  | 102,434
| 117,637 |  | 122,223

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 44,628 |  | 78,960
Trade creditors | 121,998 |  | 183,661
Bank loans and overdrafts | 251,637 |  | 324,169
Other creditors | 264,685 |  | 262,099
Taxation and social security | 6,613 |  | 6,819
| 689,561 |  | 855,708

Included within Creditors are the amounts totalling £78,960 (2023; £105,411) which are secured against the assets to which they relate.
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J. Bealby & Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 60 |  | 44,688
Bank loans | 181,186 |  | 15,761
| 181,246 |  | 60,449

Included within Creditors are the amounts totalling £44,688 (2024; £78,960) which are secured against the assets to which they relate.
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 44,628 |  | 78,960
Later than one year and not later than five years | 60 |  | 44,688
| 44,688 |  | 123,648
| 44,688 |  | 123,648

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Directors' advances, credits and guarantees
At the balance sheet date, the directors were owed £181,645 (2024; £179,058) by the company.
13. Audit Information
The auditor's report on the accounts of J. Bealby & Sons Limited for the year ended 5 April 2025 was unqualified.
The Auditors Report was signed on
The auditor's report was signed by Mr P Stewart (Senior Statutory Auditor) for and on behalf of Gregory Priestley & Stewart , Statutory Auditor.
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