REGISTERED NUMBER: 03531470 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beatrice von Tresckow Designs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A W Gardiner

Mrs B vonTresckow-Gardiner

Registered office:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Industrial Estate

Hereford

Herefordshire

HR1 2SF

Registered number:

03531470 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Tangible assets

4

51,567

63,638

CURRENT ASSETS

Stocks

299,618

250,929

Debtors

5

34,518

43,699

Cash at bank and in hand

100,857

103,685

434,993

398,313

CREDITORS

Amounts falling due within one year

6

(154,778

)

(144,203

)

NET CURRENT ASSETS

280,215

254,110

TOTAL ASSETS LESS CURRENT LIABILITIES

331,782

317,748

CREDITORS

Amounts falling due after more than one year

7

(47,295

)

(52,331

)

PROVISIONS FOR LIABILITIES

(4,512

)

(6,654

)

NET ASSETS

279,975

258,763

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

279,965

258,753

SHAREHOLDERS' FUNDS

279,975

258,763

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

A W Gardiner - Director

1.	STATUTORY INFORMATION

Beatrice von Tresckow Designs Limited is a private company, limited by shares , registered in England and Wales. 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.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Profit and Loss Account, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

79,155

77,913

59,291

216,359

Additions

384

-

2,407

2,791

At 31 March 2025

79,539

77,913

61,698

219,150

Depreciation

At 1 April 2024

63,711

32,638

56,372

152,721

Charge for year

1,566

11,319

1,977

14,862

At 31 March 2025

65,277

43,957

58,349

167,583

Net book value

At 31 March 2025

14,262

33,956

3,349

51,567

At 31 March 2024

15,444

45,275

2,919

63,638

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

34,518

43,699

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,382

6,063

Hire purchase contracts

2,239

6,220

Trade creditors

23,722

25,408

Taxation and social security

77,289

46,529

Other creditors

48,146

59,983

154,778

144,203

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

27,193

30,049

Hire purchase contracts

20,102

22,282

47,295

52,331

Amounts falling due in more than five years:

Repayable by instalments

Bank loans payable after more than 5 years by instalments

8,559

13,908

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

22,341

28,502

The hire purchase agreement is secured against fixed assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary shares

£1

10

10

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme.Contributions totalling £859 (2024: £814) were payable to the fund at the year end and are included in creditors.