Arthur Beale and Family Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13540601

Arthur Beale and Family Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

Arthur Beale and Family Limited

Financial Statements

Year ended 30 April 2025

Contents	Page

Officers and professional advisers	1

Report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Arthur Beale and Family Limited

Officers and Professional Advisers

The board of directors	Mr A W Beale
	Mrs M E Beale

Registered office	2 Eastern Promenade
	Porthcawl
	Wales
	CF36 5TS

Accountants	Clay Shaw Thomas Ltd

	2 Oldfield Road
	Bocam Park
	Bridgend
	CF35 5LJ

Bankers	Barclays Bank Plc
	90 John Street
	Porthcawl
	CF36 3AT

Arthur Beale and Family Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements

Year ended 30 April 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Clay Shaw Thomas Ltd

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

23 April 2026

Arthur Beale and Family Limited

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		18,467	23,538

Current assets

Stocks		10,450	9,514
Debtors	6	60,750	47,019
Cash at bank and in hand		131,230	140,229
		---------	---------
		202,430	196,762

Creditors: amounts falling due within one year	7	149,572		138,168
		---------		---------
Net current assets			52,858	58,594
			--------	--------
Total assets less current liabilities			71,325	82,132

Provisions

Taxation including deferred tax	4,617	5,885
	--------	--------
Net assets	66,708	76,247
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	66,608	76,147
	--------	--------
Shareholders funds	66,708	76,247
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Arthur Beale and Family Limited

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Mr A W Beale

Director

Company registration number: 13540601

Arthur Beale and Family Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Eastern Promenade, Porthcawl, CF36 5TS, Wales.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25 % straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 36 (2024: 30 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 May 2024	30,058	30,058
Additions	2,797	2,797
	--------	--------
At 30 April 2025	32,855	32,855
	--------	--------
Depreciation
At 1 May 2024	6,520	6,520
Charge for the year	7,868	7,868
	--------	--------
At 30 April 2025	14,388	14,388
	--------	--------
Carrying amount
At 30 April 2025	18,467	18,467
	--------	--------
At 30 April 2024	23,538	23,538
	--------	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	44,922	25,125
Other debtors	15,828	21,894
	--------	--------
	60,750	47,019
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	57,924	43,352
Social security and other taxes	85,200	85,135
Pension	1,461	926
Other creditors	4,987	8,755
	---------	---------
	149,572	138,168
	---------	---------