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Company No: 01318658 (England and Wales)

# BEV. HOLDEN (BUILDERS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

BEV. HOLDEN (BUILDERS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

BEV. HOLDEN (BUILDERS) LIMITED

## BALANCE SHEET

As at 31 August 2025
BEV. HOLDEN (BUILDERS) LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 150,972 |  | 147,969
|  | 150,972 |  | 147,969
Current assets |  |  |  |
Debtors | 4 | 432,227 |  | 421,052
Cash at bank and in hand |  | 30,341 |  | 53,000
|  | 462,568 |  | 474,052
Creditors: amounts falling due within one year | 5 | ( 325,264) |  | ( 330,755)
Net current assets |  | 137,304 |  | 143,297
Total assets less current liabilities |  | 288,276 |  | 291,266
Net assets |  | 288,276 |  | 291,266
Capital and reserves |  |  |  |
Called-up share capital | 6 | 2 |  | 2
Profit and loss account |  | 288,274 |  | 291,264
Total shareholders' funds |  | 288,276 |  | 291,266

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

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bev. Holden (Builders) Limited (registered number: 01318658) were approved and authorised for issue by the Board of Directors on 13 March 2026. They were signed on its behalf by:

Mrs S Bray Director |

BEV. HOLDEN (BUILDERS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
BEV. HOLDEN (BUILDERS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Bev. Holden (Builders) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is:
Centenary House
Peninsula Park
Rydon Lane
Exeter
EX2 7XE
United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 September 2024 | 147,969
Additions | 3,004
As at 31 August 2025 | 150,972

There has been no independent valuation of the investment property at this point in time. The property has been valued by the directors, based on the current market value of similar properties in the area.

Historic cost

If the investment property had been accounted for under the cost accounting rules, the property would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 150,972 |  | 147,969

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 432,227 |  | 421,052

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 2,700
Amounts owed to directors | 322,014 |  | 325,535
Accruals | 3,250 |  | 2,520
| 325,264 |  | 330,755

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2