Registration number: 05142964

Beagle Limited

Company Information

Director

N M Allen

Company secretary

J Allen

Registered office

Garth House Bell Lane Cocking Midhurst GU29 0HU

Accountants

EVMS Partners LLP Chartered Accountants45 Ludgate Hill London EC4M 7JU

Beagle Limited

(Registration number: 05142964)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	276
Current assets
Debtors	5	80,603	75,000
Cash at bank and in hand		4,837	4,905
		85,440	79,905
Creditors: Amounts falling due within one year	6	(149,041)	(138,850)
Net current liabilities		(63,601)	(58,945)
Total assets less current liabilities		(63,601)	(58,669)
Creditors: Amounts falling due after more than one year	6	(2,500)	(6,250)
Net liabilities		(66,101)	(64,919)
Capital and reserves
Called up share capital		100	100
Retained earnings		(66,201)	(65,019)
Shareholders' deficit		(66,101)	(64,919)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 December 2025
 

......................................... N M Allen Director

Beagle Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom and registered in England.

The address of its registered office is: Garth House, Bell Lane, Cocking, Midhurst, GU29 0HU.

These financial statements were authorised for issue by the director on 29 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

The turnover shown in the profit and loss account represents the value of consulting services delivered, stated net of value added tax. Turnover from consultancy is recognised on an accruals basis in line with the performance of the underlying service.

Finance income and costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Tax

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Tangible assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Beagle Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Asset class	Depreciation method and rate
Computer equipment	over three years
Plant and machinery	over three years

Cash and cash equivalents

All cash is held with banks with strong external credit ratings.

Trade debtors

All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The Company does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment.

Trade creditors

Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Beagle Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant and machinery £	Computer equipment £	Total £
Cost
At 1 April 2024	16,529	8,942	25,471
At 31 March 2025	16,529	8,942	25,471
Depreciation
At 1 April 2024	16,529	8,666	25,195
Charge for the year	-	276	276
At 31 March 2025	16,529	8,942	25,471
Carrying amount
At 31 March 2025	-	-	-
At 31 March 2024	-	276	276

5

Debtors

Current	2025 £	2024 £
Trade debtors	1,381	6,000
Other debtors	79,222	69,000
	80,603	75,000

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	5,000	6,250
Trade creditors	1,268	2,400
Taxation and social security	20,629	4,796
Accruals and deferred income	14,900	4,000
Other creditors	107,244	121,404
	149,041	138,850