BECKER GROUP LTD


Director	BECKER, Lars


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	15806895 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	3		4,447
Tangible assets	4		1,769
			6,216
Current assets
Debtors	5	42,591
Cash at bank and on hand		27,272
		69,863
Creditors amounts falling due within one year	6	(30,749)
Net current assets (liabilities)			39,114
Total assets less current liabilities			45,330
Net assets			45,330
Capital and reserves
Called up share capital			100
Profit and loss account			45,230
Shareholders' funds			45,330

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 April 2026, and are signed on its behalf by:

BECKER, Lars
Director
Registered Company No. 15806895

BECKER GROUP LTD

Notes to the Financial Statements
for the period ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	4,447	4,447
At 30 June 25	4,447	4,447
Net book value
At 30 June 25	4,447	4,447
At 26 June 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,872	1,872
At 30 June 25	1,872	1,872
Depreciation and impairment
Charge for year	103	103
At 30 June 25	103	103
Net book value
At 30 June 25	1,769	1,769
At 26 June 24	-	-

5.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	36,004
	Other debtors	6,587
	Total	42,591

6.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	2,727
	Taxation and social security	25,389
	Other creditors	2,633
	Total	30,749

7.	Controlling party
	The ultimate beneficial owner is Lars Becker who holds more than 75% of the beneficial ownership interest in the company and therefore exercises ultimate control over the company.