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Registered number: 05600306
Beautiful Bean Bags Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Beautiful Bean Bags Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Beautiful Bean Bags Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05600306

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 19,824 |  | 23,682
|  |  | 19,824 |  | 23,682
CURRENT ASSETS
Stocks | 6 | 42,487 |  | 42,916 |
Debtors | 7 | 89,876 |  | 129,419 |
Cash at bank and in hand |  | 786,323 |  | 618,770 |
|  | 918,686 |  | 791,105 |
Creditors: Amounts Falling Due Within One Year | 8 | (188,073 ) |  | (182,450 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 730,613 |  | 608,655
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 750,437 |  | 632,337
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,755 ) |  | (3,387 )
NET ASSETS |  |  | 747,682 |  | 628,950
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 747,681 |  | 628,949
SHAREHOLDERS' FUNDS |  |  | 747,682 |  | 628,950

Page 1
Page 2
Beautiful Bean Bags Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms J Swingler Director
30 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Beautiful Bean Bags Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Beautiful Bean Bags Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05600306 . The registered office is Unit 8 Badgworth Barns, Notting Hill Way, Weare, Somerset, BS26 2JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Straight line over 15 years
Plant & Machinery | 20% Reducing balance
Computer Equipment | 20% Reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
Page 4
Beautiful Bean Bags Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Group accounts
In the opinion of the directors, the company and its parent company comprise a small group. The company has therefore taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare group accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 6)
8 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 15,000
As at 31 October 2025 | 15,000
Amortisation
As at 1 November 2024 | 15,000
As at 31 October 2025 | 15,000
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

Page 4
Page 5
Beautiful Bean Bags Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | 24,076 | 56,120 | 17,484 | 97,680
Additions | - | 791 | - | 791
As at 31 October 2025 | 24,076 | 56,911 | 17,484 | 98,471
Depreciation
As at 1 November 2024 | 15,283 | 45,611 | 13,104 | 73,998
Provided during the period | 1,605 | 2,167 | 877 | 4,649
As at 31 October 2025 | 16,888 | 47,778 | 13,981 | 78,647
Net Book Value
As at 31 October 2025 | 7,188 | 9,133 | 3,503 | 19,824
As at 1 November 2024 | 8,793 | 10,509 | 4,380 | 23,682

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 42,487 |  | 42,916

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,396 |  | 6,554
Amounts owed by group undertakings | 40,176 |  | 25,509
Other debtors | 48,304 |  | 97,356
| 89,876 |  | 129,419

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 115,894 |  | 90,159
Other creditors | 11,009 |  | 2,635
Taxation and social security | 61,170 |  | 89,656
| 188,073 |  | 182,450

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5
Page 6
Beautiful Bean Bags Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 4,454 |  | 6,682
Later than one year and not later than five years | - |  | 4,454
| 4,454 |  | 11,136

11. Directors Advances, Credits and Guarantees
During the year £13,324 was advanced to a director and £20,744 was subsequently repaid. At the start of the year the balance owed by the director was £7,420 and at the end of the year was £nil.
The above loan is unsecured and repayable on demand. Interest was charged at the offial HMRC rate of 2.25% from 1 November 2024 to 5 April 2025 and 3.75% thereafter (2024 - 2.25%) when in debit which amounted to £53 (2024 - £334)
Page 6