1 December 2024 false No description of principal activity Taxfiler 2024.6 03127909 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03127909 2024-11-30 03127909 2024-12-01 2025-11-30 03127909 business:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 03127909 business:FilletedAccounts 2024-12-01 2025-11-30 03127909 2025-11-30 03127909 2024-11-30 03127909 core:WithinOneYear 2025-11-30 03127909 core:WithinOneYear 2024-11-30 03127909 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 03127909 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 03127909 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 03127909 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 03127909 core:PreviouslyStatedAmount 2025-11-30 03127909 core:PreviouslyStatedAmount 2024-11-30 03127909 business:SmallEntities 2024-12-01 2025-11-30 03127909 business:Director1 2024-12-01 2025-11-30 03127909 countries:EnglandWales 2024-12-01 2025-11-30 03127909 business:RegisteredOffice 2024-12-01 2025-11-30 03127909 core:PlantMachinery 2024-12-01 2025-11-30 03127909 core:MotorVehicles 2024-12-01 2025-11-30 03127909 core:ComputerEquipment 2024-12-01 2025-11-30 03127909 core:PlantMachinery 2024-11-30 03127909 core:MotorVehicles 2024-11-30 03127909 core:ComputerEquipment 2024-11-30 03127909 core:PlantMachinery 2025-11-30 03127909 core:MotorVehicles 2025-11-30 03127909 core:ComputerEquipment 2025-11-30 03127909 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 03127909 (England and Wales)
Beaconvale Developments Limited Unaudited accounts for the year ended 30 November 2025
Beaconvale Developments Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Beaconvale Developments Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
63,706
67,917
Current assets
Inventories
91,630
67,674
Debtors
5
9,250
7,131
Cash at bank and in hand
940,201
944,529
1,041,081
1,019,334
Creditors: amounts falling due within one year
6
(28,029)
(6,977)
Net current assets
1,013,052
1,012,357
Total assets less current liabilities
1,076,758
1,080,274
Provisions for liabilities
Deferred tax
(15,934)
(16,464)
Net assets
1,060,824
1,063,810
Capital and reserves
Called up share capital
155,000
155,000
Profit and loss account
905,824
908,810
Shareholders' funds
1,060,824
1,063,810
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by
P A Wall Director Company Registration No. 03127909
- 3 -
Beaconvale Developments Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Beaconvale Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 03127909. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
25% straight line
Computer equipment
20% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 4 -
Beaconvale Developments Limited Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
169,314
33,057
1,822
204,193
Disposals
-
-
(1,055)
(1,055)
At 30 November 2025
169,314
33,057
767
203,138
Depreciation
At 1 December 2024
110,039
24,638
1,599
136,276
Charge for the year
4,064
-
147
4,211
On disposals
-
-
(1,055)
(1,055)
At 30 November 2025
114,103
24,638
691
139,432
Net book value
At 30 November 2025
55,211
8,419
76
63,706
At 30 November 2024
59,275
8,419
223
67,917
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
5,228
3,203
Accrued income and prepayments
4,022
3,928
9,250
7,131
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
21,689
1,537
Taxes and social security
4,268
3,556
Loans from directors
72
(116)
Accruals
2,000
2,000
28,029
6,977
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 5 -