G J Beckett And Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02308695 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

G J BECKETT AND ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J Beckett

Mr C S J Davis

SECRETARY:

Mrs L C Beckett

REGISTERED OFFICE:

6-7 Saturn House

Calleva Park

Aldermaston

Berkshire

RG7 8HA

REGISTERED NUMBER:

02308695 (England and Wales)

ACCOUNTANTS:

Durrants - Calleva

Accountants and Tax Advisors

4 Comet House

Calleva

Aldermaston

Berkshire

RG7 8JA

FIXED ASSETS

Tangible assets

4

6,783

1,708

CURRENT ASSETS

Stocks

5,153

9,980

Debtors

5

422,559

434,368

Cash at bank

748,461

826,246

1,176,173

1,270,594

CREDITORS

Amounts falling due within one year

6

545,837

618,961

NET CURRENT ASSETS

630,336

651,633

TOTAL ASSETS LESS CURRENT LIABILITIES

637,119

653,341

PROVISIONS FOR LIABILITIES

1,696

427

NET ASSETS

635,423

652,914

CAPITAL AND RESERVES

Called up share capital

5,000

Retained earnings

630,423

647,914

635,423

652,914

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

Mr G J Beckett - Director

1.	STATUTORY INFORMATION

G J Beckett And Associates 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.

Land and buildings

-

5% on cost

Plant and machinery etc

-

33% on cost and 25% 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 Statement of Income and Retained Earnings, 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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 November 2024

336,590

79,623

416,213

Additions

-

7,787

At 31 October 2025

336,590

87,410

424,000

DEPRECIATION

At 1 November 2024

336,590

77,915

414,505

Charge for year

-

2,712

At 31 October 2025

336,590

80,627

417,217

NET BOOK VALUE

At 31 October 2025

-

6,783

At 31 October 2024

-

1,708

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade debtors

307,010

346,577

Other debtors

115,549

87,791

422,559

434,368

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade creditors

133,210

120,379

Taxation and social security

34,964

77,003

Other creditors

377,663

421,579

545,837

618,961