Company No: 11405142 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	D B Quinton
	J A Trewin

Registered office	C/O Kreston Reeves LLP
	Projects Nile House
	Nile street
	Brighton
	BN1 1HW
	United Kingdom

Company number

11405142 (England and Wales)

Accountant	Kreston Reeves LLP
	Projects Nile House
	Nile Street
	Brighton
	BN1 1HW

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beau and Bell Tent Hire Limited for the financial year ended 30 September 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Beau and Bell Tent Hire Limited, as a body, in accordance with the terms of our engagement letter dated 16 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Beau and Bell Tent Hire Limited and state those matters that we have agreed to state to the Board of Directors of Beau and Bell Tent Hire Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beau and Bell Tent Hire Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Beau and Bell Tent Hire Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Beau and Bell Tent Hire Limited. You consider that Beau and Bell Tent Hire Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Beau and Bell Tent Hire Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Projects Nile House
Nile Street
Brighton
BN1 1HW

22 May 2026

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	114,416		164,905
		114,416		164,905
Current assets
Stocks	4	2,458		0
Debtors	5	37,681		25,390
Cash at bank and in hand		52,284		56,533
		92,423		81,923
Creditors: amounts falling due within one year	6	( 74,882)		( 91,710)
Net current assets/(liabilities)		17,541		(9,787)
Total assets less current liabilities		131,957		155,118
Creditors: amounts falling due after more than one year	7	( 4,950)		( 12,825)
Provision for liabilities	8	( 26,349)		( 37,413)
Net assets		100,658		104,880
Capital and reserves
Called-up share capital	9	1,000		1,000
Profit and loss account		99,658		103,880
Total shareholders' funds		100,658		104,880

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Beau and Bell Tent Hire Limited (registered number: 11405142) were approved and authorised for issue by the Board of Directors on 22 May 2026. They were signed on its behalf by:

D B Quinton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Beau and Bell Tent Hire Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Kreston Reeves LLP Projects Nile House, Nile street, Brighton, BN1 1HW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest one pound.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 - 5 years straight line
Vehicles	5 years straight line
Fixtures and fittings	2 years straight line
Office equipment	3 years straight line
Computer equipment	5 years straight line
Other property, plant and equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Computer equipment		Other property, plant and equipment		Total
	£		£		£		£		£		£		£
Cost
At 01 October 2024	230,810		134,943		23,617		2,126		5,267		87,610		484,373
Additions	15,896		0		0		0		1,108		0		17,004
Disposals	( 69,737)		0		( 3,670)		0		0		0		( 73,407)
At 30 September 2025	176,969		134,943		19,947		2,126		6,375		87,610		427,970
Accumulated depreciation
At 01 October 2024	186,514		75,175		21,168		1,136		5,216		30,259		319,468
Charge for the financial year	24,574		22,823		1,835		437		161		15,307		65,137
Disposals	( 67,994)		0		( 3,057)		0		0		0		( 71,051)
At 30 September 2025	143,094		97,998		19,946		1,573		5,377		45,566		313,554
Net book value
At 30 September 2025	33,875		36,945		1		553		998		42,044		114,416
At 30 September 2024	44,296		59,768		2,449		990		51		57,351		164,905

4. Stocks

	2025		2024
	£		£
Stocks	2,458		0

5. Debtors

	2025		2024
	£		£
Trade debtors	21,682		23,176
Amounts owed by directors	15,837		2,082
Prepayments	162		132
	37,681		25,390

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	2,929		3,819
Trade creditors	4,131		6,583
Amounts owed to directors	696		0
Accruals	2,400		1,700
Taxation and social security	27,590		11,699
Obligations under finance leases and hire purchase contracts	4,950		20,597
Other creditors	32,186		47,312
	74,882		91,710

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		2,925
Obligations under finance leases and hire purchase contracts	4,950		9,900
	4,950		12,825

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 37,413)		( 39,777)
Credited to the Statement of Income and Retained Earnings	11,064		2,364
At the end of financial year	( 26,349)		( 37,413)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Accelerated capital allowances	( 26,349)		( 37,413)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
996 A shares ordinary shares of £ 1.00 each	996		996
4 B shares ordinary shares of £ 1.00 each	4		4
	1,000		1,000

10. Related party transactions

**D B Quinton**
(Director)
During the year the company provided the director with an interest free loan repayable on demand. At the balance sheet date the amount due from the director was £15,837 (2024: £524).

**J A Trewin**
(Director)
During the year the director provided the company with an interest free loan repayable on demand. At the balance sheet date the amount due to the director was £696 (2024: due from £1,558).

**Beau and Bell Tipi Hire Limited**
(Related Party)
During the year Beau and Bell Tipi Hire provided the company with an interest free loan repayable on demand. In addition, the company sold goods to Beau and Bell Tipi Hire Limited totalling £17,500 during the year. At the balance sheet date the amount due to the related party was £Nil (2024: £25,430).