Beacon Trade & Tool Hire Limited

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

Registered number: 02986321

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		98		130

			98		130
CURRENT ASSETS
Stocks	5	68,511		73,189
Debtors	6	218,231		224,254
Cash at bank and in hand		63,484		115,050

		350,226		412,493
Creditors: Amounts Falling Due Within One Year	7	(166,991 )		(219,025 )

NET CURRENT ASSETS (LIABILITIES)			183,235		193,468

TOTAL ASSETS LESS CURRENT LIABILITIES			183,333		193,598

Creditors: Amounts Falling Due After More Than One Year	8		-		(7,033 )

NET ASSETS			183,333		186,565

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			182,333		185,565

SHAREHOLDERS' FUNDS			183,333		186,565

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Beacon Trade & Tool Hire Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Mr P Bacciochi

Director

15th April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Beacon Trade & Tool Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02986321 . The registered office is Computer House, Rood End Road, Oldbury, West Midlands, B68 8SF.

The presentation currency of the financial statements is in the Pound Sterling (£).

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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of the goods.

2.3. 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:

Fixtures & Fittings

25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks are valued 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 stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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Beacon Trade & Tool Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Improvements to Property	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	13,149	26,056	31,439	70,644

As at 30 November 2025	13,149	26,056	31,439	70,644

Depreciation
As at 1 December 2024	13,149	25,926	31,439	70,514
Provided during the period	-	32	-	32

As at 30 November 2025	13,149	25,958	31,439	70,546

Net Book Value
As at 30 November 2025	-	98	-	98

As at 1 December 2024	-	130	-	130

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Beacon Trade & Tool Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Stock	68,511	73,189

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	183,947	189,396
Prepayments and accrued income	8,717	9,732
Deferred tax current asset	25,567	25,126

	218,231	224,254

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	115,906	168,042
Bank loans and overdrafts	7,033	10,332
Corporation tax	-	308
Social security and other taxes	3,959	7,210
VAT	4,563	11,014
Other creditors	3,688	4,454
Accrued expenses	31,115	16,938
Directors' loan accounts	727	727

	166,991	219,025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans - 1-2 years	-	7,033

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Beacon Trade & Tool Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Secured Creditors

The following secured debts are included within creditors.

The UK Government has provided a guarentee for the bounce back loan should the company default on repayment.

	2025		2024
	£		£
Bank loans and overdrafts	7,033		17,365

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

11. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the year ended 30 November 2025:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Paul Bacciochi	(727 )	-	-	-	(727 )

No interest is charged on loans from directors. Amounts are repayable on demand.

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