BEYOND THEORY LTD


Director	P E Beesley


Registered Address	Derngate Mews
	Derngate
	Northampton
	NN1 1UE


Registered Number	08081589 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		956		2,432
			956		2,432
Current assets
Debtors		18,548		20,187
Cash at bank and on hand		109,923		133,108
		128,471		153,295
Creditors amounts falling due within one year	4	(96,531)		(114,979)
Net current assets (liabilities)			31,940		38,316
Total assets less current liabilities			32,896		40,748
Net assets			32,896		40,748
Capital and reserves
Called up share capital			1		1
Profit and loss account			32,895		40,747
Shareholders' funds			32,896		40,748

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 December 2025, and are signed on its behalf by:

P E Beesley
Director
Registered Company No. 08081589

BEYOND THEORY LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	5
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 24	2,542	13,986	16,528
At 31 May 25	2,542	13,986	16,528
Depreciation and impairment
At 01 June 24	2,372	11,724	14,096
Charge for year	103	1,373	1,476
At 31 May 25	2,475	13,097	15,572
Net book value
At 31 May 25	67	889	956
At 31 May 24	170	2,262	2,432

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	60,077	60,231
Taxation and social security	5,362	9,982
Other creditors	30,523	44,217
Accrued liabilities and deferred income	569	549
Total	96,531	114,979


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.