BEAULIEU CONTRACTS LTD


Director	FIGG, Samuel Patrick


Registered Address	17 Brighton Place
	Brighton
	BN1 1HJ


Registered Number	09119725 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		23,758		31,036
			23,758		31,036
Current assets
Debtors		78,756		41,549
Cash at bank and on hand		129,066		93,950
		207,822		135,499
Creditors amounts falling due within one year	5	(158,968)		(116,563)
Net current assets (liabilities)			48,854		18,936
Total assets less current liabilities			72,612		49,972
Creditors amounts falling due after one year	6		(20,599)		(25,384)
Provisions for liabilities	7		(5,939)		(6,045)
Net assets			46,074		18,543
Capital and reserves
Called up share capital			100		100
Profit and loss account			45,974		18,443
Shareholders' funds			46,074		18,543

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 9 January 2026, and are signed on its behalf by:

FIGG, Samuel Patrick
Director
Registered Company No. 09119725

BEAULIEU CONTRACTS LTD

Notes to the Financial Statements
for the year ended 31 July 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 August 24	91,079	4,750	12,882	108,711
Additions	-	-	549	549
At 31 July 25	91,079	4,750	13,431	109,260
Depreciation and impairment
At 01 August 24	66,564	594	10,517	77,675
Charge for year	6,129	1,039	659	7,827
At 31 July 25	72,693	1,633	11,176	85,502
Net book value
At 31 July 25	18,386	3,117	2,255	23,758
At 31 July 24	24,515	4,156	2,365	31,036

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44,134	18,096
Bank borrowings and overdrafts	5,515	9,217
Taxation and social security	105,460	89,250
Other creditors	3,859	-
Total	158,968	116,563

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	20,599	25,384
Total	20,599	25,384

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,939	6,045
Total	5,939	6,045

8.	Related party transactions
	The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.