BEAGLE HR LTD


Director	CARUSO, Daniele Roberto


Registered Address	The Incuhive Space
	68 High Street
	Weybridge
	KT13 8BL


Registered Number	12162761 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		17,700		23,600
			17,700		23,600
Current assets
Debtors		6,070		872
Cash at bank and on hand		16,815		15,475
		22,885		16,347
Creditors amounts falling due within one year	4	(20,361)		(19,503)
Net current assets (liabilities)			2,524		(3,156)
Total assets less current liabilities			20,224		20,444
Creditors amounts falling due after one year	5		(13,451)		(13,451)
Provisions for liabilities	7		(3,363)		(4,484)
Net assets			3,410		2,509
Capital and reserves
Called up share capital			1		1
Profit and loss account			3,409		2,508
Shareholders' funds			3,410		2,509

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 May 2026, and are signed on its behalf by:

CARUSO, Daniele Roberto
Director
Registered Company No. 12162761

BEAGLE HR LTD

Notes to the Financial Statements
for the year ended 31 August 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	28,730	1,351	30,081
At 31 August 25	28,730	1,351	30,081
Depreciation and impairment
At 01 September 24	5,972	509	6,481
Charge for year	5,689	211	5,900
At 31 August 25	11,661	720	12,381
Net book value
At 31 August 25	17,069	631	17,700
At 31 August 24	22,758	842	23,600

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	299	-
Taxation and social security	12,572	5,062
Finance lease and HP contracts	4,926	7,199
Other creditors	1,100	5,984
Accrued liabilities and deferred income	1,464	1,258
Total	20,361	19,503

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	13,451	13,451
Total	13,451	13,451

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	18,377		20,650

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,363	4,484
Total	3,363	4,484