Company registration number 01923726 (England and Wales)
BEVANGRACE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
BEVANGRACE LIMITED
COMPANY INFORMATION
Director
Mr D A Ashburner
Company number
01923726
Registered office
College Farm
Lower Icknield Way
Marsworth
Tring
Hertfordshire
England
HP23 4LW
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
BEVANGRACE LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
BEVANGRACE LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 August 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr D A Ashburner
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr D A Ashburner
Director
19 March 2026
BEVANGRACE LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BEVANGRACE LIMITED
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 August 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
CM13 1AB
England
19 March 2026
BEVANGRACE LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2025
2024
£
£
Turnover
-
-
Administrative expenses
(30,337)
(31,127)
Other operating income
41,955
36,960
Operating profit
11,618
5,833
Interest receivable and similar income
1,737
47,739
Profit before taxation
13,355
53,572
Tax on profit
(2,538)
(10,447)
Profit for the financial year
10,817
43,125

The profit and loss account has been prepared on the basis that all operations are continuing operations.

BEVANGRACE LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
380,744
380,745
Current assets
Stocks
1,475,526
610,612
Debtors
4
1
2,655
Cash at bank and in hand
321,861
1,280,059
1,797,388
1,893,326
Creditors: amounts falling due within one year
5
(26,276)
(51,700)
Net current assets
1,771,112
1,841,626
Net assets
2,151,856
2,222,371
Capital and reserves
Called up share capital
225,030
225,030
Profit and loss reserves
1,926,826
1,997,341
Total equity
2,151,856
2,222,371

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 March 2026
Mr D A Ashburner
Director
Company registration number 01923726 (England and Wales)
BEVANGRACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
1
Accounting policies
Company information

Bevangrace Limited is a private company limited by shares incorporated in England and Wales. The registered office is College Farm, Lower Icknield Way, Marsworth, Tring, Hertfordshire, England, HP23 4LW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company recognises revenue from the following major sources:

- Sale of services

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
No depreciation charge in the year
Improvement to property
No depreciation charge in the year
Plant and machinary
25% on reducing balance
1.3
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BEVANGRACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
1
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
380,739
1,195
381,934
Depreciation and impairment
At 1 September 2024
-
0
1,189
1,189
Depreciation charged in the year
-
0
1
1
At 31 August 2025
-
0
1,190
1,190
Carrying amount
At 31 August 2025
380,739
5
380,744
At 31 August 2024
380,739
6
380,745
BEVANGRACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2,100
Other debtors
1
555
1
2,655
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
2,538
10,447
Other taxation and social security
-
0
1,901
Other creditors
20,488
36,102
Accruals and deferred income
3,250
3,250
26,276
51,700
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