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Registration number: 12734189

Fox and Beau Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Fox and Beau Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Fox and Beau Ltd

Company Information

Directors | Miss S Fox Miss P Beaumont

Registered office | 14 Greenside Prestwood Great Missenden HP16 0SE

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Fox and Beau Ltd

(Registration number: 12734189)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 2,255 | -
Tangible assets | 5 | 5,993 | -
|  | 8,248 | -
Current assets |  |  |
Stocks | 6 | 5,000 | 4,000
Debtors | 7 | 413 | 805
Cash at bank and in hand |  | 1,337 | 1,442
|  | 6,750 | 6,247
Creditors: Amounts falling due within one year | 8 | (22,370) | (6,041)
Net current (liabilities)/assets |  | (15,620) | 206
Net (liabilities)/assets |  | (7,372) | 206
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (7,374) | 204
Shareholders' (deficit)/funds |  | (7,372) | 206

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:

......................................... Miss S Fox Director

Fox and Beau Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
14 Greenside
Prestwood
Great Missenden
HP16 0SE
England

These financial statements were authorised for issue by the Board on 14 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company's balance sheet shows an insolvent position at the balance sheet date. The director has arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment, and accordingly considers that the company is a going concern and the financial statements have been prepared on this basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Fox and Beau Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% Reducing balance
Land and buildings | 10% Straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Other intangible assets | 10% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Fox and Beau Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
Additions acquired separately | 2,350 | 2,350
At 31 July 2025 | 2,350 | 2,350
Amortisation
Amortisation charge | 95 | 95
At 31 July 2025 | 95 | 95
Carrying amount
At 31 July 2025 | 2,255 | 2,255

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 4,639 | 1,799 | 6,438
At 31 July 2025 | 4,639 | 1,799 | 6,438
Depreciation
Charge for the year | 70 | 375 | 445
At 31 July 2025 | 70 | 375 | 445
Carrying amount
At 31 July 2025 | 4,569 | 1,424 | 5,993

Included within the net book value of land and buildings above is £4,569 (2024 - £Nil) in respect of short leasehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 5,000 | 4,000

Fox and Beau Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 413 | 805
| 413 | 805

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Corporation tax | - | 21
Accruals and deferred income | 2,290 | 1,440
Other creditors | 20,080 | 4,580
| 22,370 | 6,041