Company registration number SC201501 (Scotland)
BECHELLI'S LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
BECHELLI'S LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BECHELLI'S LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
741,990
740,581
Current assets
Stocks
48,444
46,137
Debtors
5
136,878
146,151
Cash at bank and in hand
285,938
305,613
471,260
497,901
Creditors: amounts falling due within one year
6
(231,810)
(236,939)
Net current assets
239,450
260,962
Total assets less current liabilities
981,440
1,001,543
Provisions for liabilities
(45,216)
(45,936)
Net assets
936,224
955,607
Capital and reserves
Called up share capital
60,004
60,004
Share premium account
549,996
549,996
Revaluation reserve
112,500
112,500
Profit and loss reserves
213,724
233,107
Total equity
936,224
955,607

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

BECHELLI'S LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 22 April 2026 and are signed on its behalf by:
A D Bechelli
Director
Company Registration No. SC201501
BECHELLI'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Bechelli's Limited is a private company limited by shares incorporated in Scotland. The registered office is Titanium 1, King's Inch Place, Renfrew, Scotland, PA4 8WF.

1.1
Accounting convention

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, This has been 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.

1.2
Turnover

Turnover represents the value of goods sold, net of value added tax.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

1.4
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
Plant and equipment
25% on reducing balance
Fixtures and fittings
20% on reducing balance
Computer equipment
33% on cost
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is defined as suppliers invoices price.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

BECHELLI'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
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.

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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Retirement benefits

The company operated a defined contribution pension scheme, the assets of which are held separately from the company. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

2
Employees

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

2025
2024
Number
Number
Total
26
29
BECHELLI'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
150,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
150,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Tangible fixed assets
Freehold Property
Plant and equipment
Fixtures and fittings
Computer equipment
Total
£
£
£
£
£
Cost
At 1 November 2024
700,000
220,868
337,249
5,675
1,263,792
Additions
-
0
7,179
-
0
-
0
7,179
At 31 October 2025
700,000
228,047
337,249
5,675
1,270,971
Depreciation and impairment
At 1 November 2024
-
0
187,091
330,445
5,675
523,211
Depreciation charged in the year
-
0
4,409
1,361
-
0
5,770
At 31 October 2025
-
0
191,500
331,806
5,675
528,981
Carrying amount
At 31 October 2025
700,000
36,547
5,443
-
0
741,990
At 31 October 2024
700,000
33,777
6,804
-
0
740,581

Freehold property consists of a cafe premises and this was revalued on 15th February 2024 by DM Hall Chartered Surveyors, independant valuers not connected with the company on the basis of market value.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
136,878
146,151
BECHELLI'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
24,533
6,846
Taxation and social security
177,388
196,340
Other creditors
29,889
33,753
231,810
236,939
7
Secured debts

Clydesdale Bank Public Limited Company holds a floating charge on the undertaking and all property and assets of the company.

8
Related party transactions
Transactions with related parties

The following amounts were the balances between Related Parties at the reporting end date:

2025
2024
£
£
Amounts owed to the company from related parties
133,554
144,848

These loans are interest free and repayable on demand.

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