M BEAMAN LTD

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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M BEAMAN LTD

Accountant's Report

For The Year Ended 31 May 2025

Accountant's Report

Report to the directors on the preparation of the unaudited statutory accounts of M BEAMAN LTD for the year ended 31 May 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of M BEAMAN LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of M BEAMAN LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of M BEAMAN LTD and state those matters that we have agreed to state to the directors of M BEAMAN LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M BEAMAN LTD and its directors as a body for our work or for this report.

It is your duty to ensure that M BEAMAN LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M BEAMAN LTD . You consider that M BEAMAN LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of M BEAMAN LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

18th September 2025

The Curtis Partnership

1 Tape Street

Cheadle

Stoke On Trent

Staffordshire

ST10 1BB

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M BEAMAN LTD

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: 08524822

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,532		3,452
Tangible Assets	5		173,947		273,936

			177,479		277,388
CURRENT ASSETS
Stocks	6	32,442		24,770
Debtors	7	597,910		449,380
Cash at bank and in hand		12,728		16,985

		643,080		491,135
Creditors: Amounts Falling Due Within One Year	8	(210,202 )		(191,671 )

NET CURRENT ASSETS (LIABILITIES)			432,878		299,464

TOTAL ASSETS LESS CURRENT LIABILITIES			610,357		576,852

Creditors: Amounts Falling Due After More Than One Year			(36,066 )		(50,958 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(50,434 )		(52,048 )

NET ASSETS			523,857		473,846

CAPITAL AND RESERVES
Called up share capital	11		3		3
Profit and Loss Account			523,854		473,843

SHAREHOLDERS' FUNDS			523,857		473,846

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M BEAMAN LTD

Balance Sheet (continued)

As At 31 May 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 Profit and Loss Account.

On behalf of the board

Mr Mark Beaman

Director

18th September 2025

The notes on pages 5 to 9 form part of these financial statements.

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M BEAMAN LTD

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

M BEAMAN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08524822 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.

2.5. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

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M BEAMAN LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. 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 profit and loss account 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 profit and loss account as incurred.

2.7. 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.

2.8. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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M BEAMAN LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Intangible Assets

	Other
	£
Cost
As at 1 June 2024	3,452
Additions	80

As at 31 May 2025	3,532

Net Book Value
As at 31 May 2025	3,532

As at 1 June 2024	3,452

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 June 2024	386,769	246,346	633,115
Additions	12,535	21,000	33,535
Disposals	(95,880 )	(34,682 )	(130,562 )

As at 31 May 2025	303,424	232,664	536,088

Depreciation
As at 1 June 2024	224,428	134,751	359,179
Provided during the period	33,101	55,416	88,517
Disposals	(53,325 )	(32,230 )	(85,555 )

As at 31 May 2025	204,204	157,937	362,141

...CONTINUED

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M BEAMAN LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	99,220	74,727	173,947

As at 1 June 2024	162,341	111,595	273,936

6. Stocks

	2025	2024
	£	£
Stock	7,000	9,200
Work in progress	25,442	15,570

	32,442	24,770

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,590	15,876
Prepayments and accrued income	4,300	2,484
Other debtors	581,020	431,020

	597,910	449,380

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,265	22,882
Trade creditors	31,622	19,381
Bank loans and overdrafts	23,510	15,448
Corporation tax	48,841	48,131
Other taxes and social security	1,310	1,674
VAT	7,415	15,614
Accruals and deferred income	9,234	28,736
Directors' loan accounts	75,005	39,805

	210,202	191,671

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	50,434	52,048

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M BEAMAN LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 June 2024	52,048	52,048
Deferred taxation	(1,614 )	(1,614 )

Balance at 31 May 2025	50,434	50,434

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

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Directors	Mr Mark Beaman
	Mrs Hollie Beaman
	Mr John Beaman

Company Number	08524822

Registered Office	1 Tape Street
	Cheadle
	Stoke On Trent
	Staffordshire
	ST10 1BB

Accountants	The Curtis Partnership
	1 Tape Street
	Cheadle
	Stoke On Trent
	Staffordshire
	ST10 1BB