Company registration number 08575780 (England and Wales)
BEAVIS MORGAN CONSULTANTS LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 19 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
BEAVIS MORGAN CONSULTANTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BEAVIS MORGAN CONSULTANTS LIMITED
BALANCE SHEET
AS AT
19 DECEMBER 2024
19 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
163,090
322,323
Cash at bank and in hand
2,011
2,123
165,101
324,446
Creditors: amounts falling due within one year
5
(126,749)
(71,781)
Net current assets
38,352
252,665
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
38,351
252,664
Total equity
38,352
252,665

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

The directors of the company have 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 21 November 2025 and are signed on its behalf by:
Mr R S Thacker
Director
Company registration number 08575780 (England and Wales)
BEAVIS MORGAN CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 19 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Beavis Morgan Consultants Limited is a private company limited by shares incorporated in England and Wales. The registered office is 82 St John Street, London, EC1M 4JN.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

1.2
Reporting period

These financial statements are prepared for the period from 1 September 2023 to 19 December 2024 for Beavis Morgan Consultants Limited. As a result of this, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.3
Turnover

Turnover represents the consideration receivable for the provision of consultancy services provided in the normal course of business, and is shown net of VAT.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with bank.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ 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, loans from fellow group companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BEAVIS MORGAN CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 19 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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 initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2024
2023
Number
Number
Total
5
5
BEAVIS MORGAN CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 19 DECEMBER 2024
- 4 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
163,090
237,323
Other debtors
-
0
85,000
163,090
322,323
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
123,892
66,393
Corporation tax
-
0
1,848
Other taxation and social security
2,857
3,540
126,749
71,781
6
Events after the reporting date

There were no post balance sheet events.

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Senior Statutory Auditor:
David Crean
Statutory Auditor:
Crean & Co Accountants Limited
Date of audit report:
21 November 2025
8
Related party transactions

Beavis Morgan 360 Holdings Ltd

Directors, Mr P F Jackson, Mr P K Ashton, Mr P L Drown, Mr B J Dunning and Mr R S Thacker are also directors in Beavis Morgan 360 Holdings Limited.

At the period end, the company was owed £Nil (2023: £213,482) by Beavis Morgan 360 Holdings Limited.

Beavis Morgan Audit Limited

Directors, Mr B J Dunning and Mr R S Thacker are also directors in Beavis Morgan Audit Limited.

At the period end, the company was owed £75,000 (2023: £75,000) by Beavis Morgan Audit Limited.

Beavis Morgan LLP

Directors, Mr P F Jackson, Mr P K Ashton, Mr P L Drown, Mr B J Dunning and Mr R S Thacker are also directors in Beavis Morgan LLP.

At the period end, the company was owed £88,090 (2023: £23,841) by Beavis Morgan LLP.

BEAVIS MORGAN CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 19 DECEMBER 2024
- 5 -
9
Parent company

The company is a subsidiary undertaking of Beavis Morgan LLP, 82 St John Street, London, EC1M 4JN. Beavis Morgan LLP is the smallest and largest entity drawing up consolidated financial statements in which the results of this entity are included.

There is no ultimate controlling party.

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