REGISTERED NUMBER: SC296852 (Scotland)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beechwood Services Ltd.

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

S Donald

A Donald

REGISTERED OFFICE:

Upper Powburn

Fordoun

Laurencekirk

Aberdeenshire

AB30 1NJ

REGISTERED NUMBER:

SC296852 (Scotland)

ACCOUNTANTS:

MacDonald Accountancy Services

11 Margaret Street

Stonehaven

Aberdeenshire

AB39 2AY

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

S Donald

A Donald

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Donald - Director

9 December 2025

TURNOVER

992,504

1,130,941

Cost of sales

400,940

450,027

GROSS PROFIT

591,564

680,914

Administrative expenses

551,709

559,594

OPERATING PROFIT

4

39,855

121,320

Interest payable and similar expenses

19,500

22,600

PROFIT BEFORE TAXATION

20,355

98,720

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

20,355

98,720

FIXED ASSETS

Tangible assets

5

615,335

663,440

CURRENT ASSETS

Stocks

35,320

31,000

Debtors

6

62,028

129,953

Cash at bank

459

12,409

97,807

173,362

CREDITORS

Amounts falling due within one year

7

258,650

328,174

NET CURRENT LIABILITIES

(160,843

)

(154,812

)

TOTAL ASSETS LESS CURRENT LIABILITIES

454,492

508,628

CREDITORS

Amounts falling due after more than one year

8

108,013

180,504

NET ASSETS

346,479

328,124

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

346,477

328,122

SHAREHOLDERS' FUNDS

346,479

328,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

S Donald - Director

1.	STATUTORY INFORMATION

Beechwood Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 27 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

48,105

64,510

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

406,265

920,563

245,409

1,572,237

DEPRECIATION

At 1 April 2024

-

829,588

79,209

908,797

Charge for year

-

10,005

38,100

48,105

At 31 March 2025

-

839,593

117,309

956,902

NET BOOK VALUE

At 31 March 2025

406,265

80,970

128,100

615,335

At 31 March 2024

406,265

90,975

166,200

663,440

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

56,325

102,567

Other debtors

5,703

27,386

62,028

129,953

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

33,530

42,475

Trade creditors

35,507

41,297

Taxation and social security

5,466

32,052

Other creditors

184,147

212,350

258,650

328,174

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

48,041

78,902

Hire purchase contracts

59,972

101,602

108,013

180,504