Company registration number 04656903 (England and Wales)
BEVANS BUILDS & RENTALS LTD
Unaudited Financial Statements
for the Year Ended 31 March 2025
BEVANS BUILDS & RENTALS LTD
CONTENTS
Page
Company Information
0
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BEVANS BUILDS & RENTALS LTD
COMPANY INFORMATION
Director
Mr P Bevan
Company number
04656903
Registered office
18 Maes Morgan
Nantybwch
Tredegar
Blaenau Gwent
UK
NP22 3BP
Accountants
Mitchell Associates Ltd
The Business Centre
Triangle Business Park
Merthyr Tydfil
CF48 4TQ
BEVANS BUILDS & RENTALS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,078
-
0
Current assets
Stocks
289,847
283,441
Debtors
4
22,818
27,495
Cash at bank and in hand
8,885
2,438
321,550
313,374
Creditors: amounts falling due within one year
5
(230,856)
(204,002)
Net current assets
90,694
109,372
Total assets less current liabilities
91,772
109,372
Creditors: amounts falling due after more than one year
6
(2,655)
(9,514)
Net assets
89,117
99,858
Capital and reserves
Called up share capital
100
2
Profit and loss reserves
89,017
99,856
Total equity
89,117
99,858
BEVANS BUILDS & RENTALS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 5 November 2025 and are signed on its behalf by:
Mr P Bevan
Director
Company registration number 04656903 (England and Wales)
BEVANS BUILDS & RENTALS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Bevans Builds & Rentals Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 18 Maes Morgan, Nantybwch, Tredegar, Blaenau Gwent, UK, NP22 3BP.

1.1
Basis of preparation

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

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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:

Plant and equipment
15% reducing balance
Computers
15% reducing balance
Motor vehicles
25% 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
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

BEVANS BUILDS & RENTALS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
- 4 -

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.

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.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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.

Financial assets and liabilities are offset, with 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 measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price.

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 at transaction price.

1.8
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

BEVANS BUILDS & RENTALS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
1
4
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
33,063
1,336
10,000
44,399
Additions
-
0
1,214
-
0
1,214
Disposals
-
0
-
0
(10,000)
(10,000)
At 31 March 2025
33,063
2,550
-
0
35,613
Depreciation and impairment
At 1 April 2024
33,063
1,336
10,000
44,399
Depreciation charged in the year
-
0
136
-
0
136
Eliminated in respect of disposals
-
0
-
0
(10,000)
(10,000)
At 31 March 2025
33,063
1,472
-
0
34,535
Carrying amount
At 31 March 2025
-
0
1,078
-
0
1,078
At 31 March 2024
-
0
-
0
-
0
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,570
22,570
Prepayments and accrued income
3,248
4,925
22,818
27,495
BEVANS BUILDS & RENTALS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7
6,859
6,859
Trade creditors
-
0
4,904
Taxation and social security
38
575
Other creditors
222,394
190,024
Accruals and deferred income
1,565
1,640
230,856
204,002
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
7
2,655
9,514
7
Loans and overdrafts
2025
2024
£
£
Bank loans
9,514
16,373
Payable within one year
6,859
6,859
Payable after one year
2,655
9,514

At the balance sheet date the company had a Bank Loan with a balance due of £9,514 (2024- £16,373).

The loan is not secured

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