2024-11-01 2025-10-31 2025-10-31 false 11034928 STEPHEN BEARD EDITING LIMITED 2026-03-18 false iso4217:GBP xbrli:pure 11034928 2024-10-31 11034928 2025-10-31 11034928 2024-11-01 2025-10-31 11034928 2023-10-31 11034928 2024-10-31 11034928 2023-11-01 2024-10-31 11034928 bus:SmallEntities 2024-11-01 2025-10-31 11034928 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11034928 bus:FullAccounts 2024-11-01 2025-10-31 11034928 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11034928 core:WithinOneYear 2025-10-31 11034928 core:AfterOneYear 2025-10-31 11034928 core:WithinOneYear 2024-10-31 11034928 core:AfterOneYear 2024-10-31 11034928 core:ShareCapital 2025-10-31 11034928 core:SharePremium 2025-10-31 11034928 core:RevaluationReserve 2025-10-31 11034928 core:OtherReservesSubtotal 2025-10-31 11034928 core:RetainedEarningsAccumulatedLosses 2025-10-31 11034928 core:ShareCapital 2024-10-31 11034928 core:SharePremium 2024-10-31 11034928 core:RevaluationReserve 2024-10-31 11034928 core:OtherReservesSubtotal 2024-10-31 11034928 core:RetainedEarningsAccumulatedLosses 2024-10-31 11034928 core:LandBuildings 2025-10-31 11034928 core:PlantMachinery 2025-10-31 11034928 core:Vehicles 2025-10-31 11034928 core:FurnitureFittings 2025-10-31 11034928 core:OfficeEquipment 2025-10-31 11034928 core:NetGoodwill 2025-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 11034928 core:ListedExchangeTraded 2025-10-31 11034928 core:UnlistedNon-exchangeTraded 2025-10-31 11034928 core:LandBuildings 2024-10-31 11034928 core:PlantMachinery 2024-10-31 11034928 core:Vehicles 2024-10-31 11034928 core:FurnitureFittings 2024-10-31 11034928 core:OfficeEquipment 2024-10-31 11034928 core:NetGoodwill 2024-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 11034928 core:ListedExchangeTraded 2024-10-31 11034928 core:UnlistedNon-exchangeTraded 2024-10-31 11034928 core:LandBuildings 2024-11-01 2025-10-31 11034928 core:PlantMachinery 2024-11-01 2025-10-31 11034928 core:Vehicles 2024-11-01 2025-10-31 11034928 core:FurnitureFittings 2024-11-01 2025-10-31 11034928 core:OfficeEquipment 2024-11-01 2025-10-31 11034928 core:NetGoodwill 2024-11-01 2025-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 11034928 core:ListedExchangeTraded 2024-11-01 2025-10-31 11034928 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 11034928 core:MoreThanFiveYears 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments 2025-10-31 11034928 core:Non-currentFinancialInstruments 2024-10-31 11034928 dpl:CostSales 2024-11-01 2025-10-31 11034928 dpl:DistributionCosts 2024-11-01 2025-10-31 11034928 core:LandBuildings 2024-11-01 2025-10-31 11034928 core:PlantMachinery 2024-11-01 2025-10-31 11034928 core:Vehicles 2024-11-01 2025-10-31 11034928 core:FurnitureFittings 2024-11-01 2025-10-31 11034928 core:OfficeEquipment 2024-11-01 2025-10-31 11034928 dpl:AdministrativeExpenses 2024-11-01 2025-10-31 11034928 core:NetGoodwill 2024-11-01 2025-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 11034928 dpl:GroupUndertakings 2024-11-01 2025-10-31 11034928 dpl:ParticipatingInterests 2024-11-01 2025-10-31 11034928 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-01 2025-10-31 11034928 core:ListedExchangeTraded 2024-11-01 2025-10-31 11034928 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 11034928 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 11034928 dpl:CostSales 2023-11-01 2024-10-31 11034928 dpl:DistributionCosts 2023-11-01 2024-10-31 11034928 core:LandBuildings 2023-11-01 2024-10-31 11034928 core:PlantMachinery 2023-11-01 2024-10-31 11034928 core:Vehicles 2023-11-01 2024-10-31 11034928 core:FurnitureFittings 2023-11-01 2024-10-31 11034928 core:OfficeEquipment 2023-11-01 2024-10-31 11034928 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 11034928 core:NetGoodwill 2023-11-01 2024-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 11034928 dpl:GroupUndertakings 2023-11-01 2024-10-31 11034928 dpl:ParticipatingInterests 2023-11-01 2024-10-31 11034928 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 11034928 core:ListedExchangeTraded 2023-11-01 2024-10-31 11034928 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 11034928 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 11034928 core:NetGoodwill 2025-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 11034928 core:LandBuildings 2025-10-31 11034928 core:PlantMachinery 2025-10-31 11034928 core:Vehicles 2025-10-31 11034928 core:FurnitureFittings 2025-10-31 11034928 core:OfficeEquipment 2025-10-31 11034928 core:AfterOneYear 2025-10-31 11034928 core:WithinOneYear 2025-10-31 11034928 core:ListedExchangeTraded 2025-10-31 11034928 core:UnlistedNon-exchangeTraded 2025-10-31 11034928 core:ShareCapital 2025-10-31 11034928 core:SharePremium 2025-10-31 11034928 core:RevaluationReserve 2025-10-31 11034928 core:OtherReservesSubtotal 2025-10-31 11034928 core:RetainedEarningsAccumulatedLosses 2025-10-31 11034928 core:NetGoodwill 2024-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 11034928 core:LandBuildings 2024-10-31 11034928 core:PlantMachinery 2024-10-31 11034928 core:Vehicles 2024-10-31 11034928 core:FurnitureFittings 2024-10-31 11034928 core:OfficeEquipment 2024-10-31 11034928 core:AfterOneYear 2024-10-31 11034928 core:WithinOneYear 2024-10-31 11034928 core:ListedExchangeTraded 2024-10-31 11034928 core:UnlistedNon-exchangeTraded 2024-10-31 11034928 core:ShareCapital 2024-10-31 11034928 core:SharePremium 2024-10-31 11034928 core:RevaluationReserve 2024-10-31 11034928 core:OtherReservesSubtotal 2024-10-31 11034928 core:RetainedEarningsAccumulatedLosses 2024-10-31 11034928 core:NetGoodwill 2023-10-31 11034928 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 11034928 core:LandBuildings 2023-10-31 11034928 core:PlantMachinery 2023-10-31 11034928 core:Vehicles 2023-10-31 11034928 core:FurnitureFittings 2023-10-31 11034928 core:OfficeEquipment 2023-10-31 11034928 core:AfterOneYear 2023-10-31 11034928 core:WithinOneYear 2023-10-31 11034928 core:ListedExchangeTraded 2023-10-31 11034928 core:UnlistedNon-exchangeTraded 2023-10-31 11034928 core:ShareCapital 2023-10-31 11034928 core:SharePremium 2023-10-31 11034928 core:RevaluationReserve 2023-10-31 11034928 core:OtherReservesSubtotal 2023-10-31 11034928 core:RetainedEarningsAccumulatedLosses 2023-10-31 11034928 core:AfterOneYear 2024-11-01 2025-10-31 11034928 core:WithinOneYear 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11034928 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 11034928 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 11034928 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 11034928 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 11034928 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 11034928 bus:Director1 2024-11-01 2025-10-31

STEPHEN BEARD EDITING LIMITED

Registered Number
11034928
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

STEPHEN BEARD EDITING LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | BEARD, Stephen James

Registered Address | First Floor Flat
| 4 Clarendon Road
| London
| E18 2AW

Registered Number | 11034928 (England and Wales)

STEPHEN BEARD EDITING LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,141 |  |  |  | 1,521
|  |  |  | 1,141 |  |  |  | 1,521
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,305 |  |  |  | 1,689 |  |
Cash at bank and on hand |  | 22,595 |  |  |  | 13,522 |  |
|  | 24,900 |  |  |  | 15,211 |  |
Creditors amounts falling due within one year | 5 | (5,981) |  |  |  | (5,844) |  |
Net current assets (liabilities) |  |  |  | 18,919 |  |  |  | 9,367
Total assets less current liabilities |  |  |  | 20,060 |  |  |  | 10,888
Net assets |  |  |  | 20,060 |  |  |  | 10,888
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 20,059 |  |  |  | 10,887
Shareholders' funds |  |  |  | 20,060 |  |  |  | 10,888

- 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 18 March 2026, and are signed on its behalf by:
BEARD, Stephen James Director Registered Company No. 11034928

STEPHEN BEARD EDITING LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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 (%)
| Office Equipment | 25

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---
| including directors

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 3,416 |  | 3,416
| At 31 October 25 | 3,416 |  | 3,416
| Depreciation and impairment
| At 01 November 24 | 1,895 |  | 1,895
| Charge for year | 380 |  | 380
| At 31 October 25 | 2,275 |  | 2,275
| Net book value
| At 31 October 25 | 1,141 |  | 1,141
| At 31 October 24 | 1,521 |  | 1,521

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,250 |  | 1,689
| Other debtors | 55 |  | -
| Total | 2,305 |  | 1,689

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 2,358 |  | 3,105
| Other creditors | 3,023 |  | 2,211
| Accrued liabilities and deferred income | 600 |  | 528
| Total | 5,981 |  | 5,844

| included within other creditors are loans from the Director of £3,023 (2024 £2,211)

6. | Share capital
--- | ---
| 1 £1ordinary share allocated, called up and fully paid.