WILLIAM M. BEATON AND SONS LIMITED

Company Registration Number:
SC259883 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

WILLIAM M. BEATON AND SONS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

WILLIAM M. BEATON AND SONS LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 44,987 56,237
Total fixed assets: 44,987 56,237
Current assets
Stocks: 397,360 80,000
Debtors:   1,194 20,965
Cash at bank and in hand: 30,410 257,455
Total current assets: 428,964 358,420
Creditors: amounts falling due within one year:   (140,700) (109,293)
Net current assets (liabilities): 288,264 249,127
Total assets less current liabilities: 333,251 305,364
Total net assets (liabilities): 333,251 305,364
Capital and reserves
Called up share capital: 2 2
Other reserves: 1 1
Profit and loss account: 333,248 305,361
Shareholders funds: 333,251 305,364

The notes form part of these financial statements

WILLIAM M. BEATON AND SONS LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 December 2025
and signed on behalf of the board by:

Name: GRAEME BEATON
Status: Director

The notes form part of these financial statements

WILLIAM M. BEATON AND SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at fair value of consideration received or receivable for services net of VAT and is all generated within the UK.

Tangible fixed assets and depreciation policy

Tangible Assets are recorded at Cost and Depreciated over their useful life less Residual Value as follows Plant-15% Reducing Balance Method Motor Vehicles-25% Reducing Balance Method

Valuation and information policy

Contract Work In Progress is valued at Sales Value by Directors of each Contract less Sales Invoices raised at Year End and is included within the Stock Figure within Balance Sheet.

Other accounting policies

Contributions to Defined Contribution Plans are recognised as an expense and charged to the Profit And Loss Account in year of payment.

WILLIAM M. BEATON AND SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 5 5

WILLIAM M. BEATON AND SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 194,672
At 31 March 2025 194,672
Depreciation
At 01 April 2024 138,435
Charge for year 11,250
At 31 March 2025 149,685
Net book value
At 31 March 2025 44,987
At 31 March 2024 56,237