REGISTERED NUMBER: 13617433 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BEYONDWMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr M D M Puentes Heras

K A Shackleton

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

13617433 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

9,023

13,853

CURRENT ASSETS

Debtors

5

66,713

325,042

Cash at bank

701,993

441,941

768,706

766,983

CREDITORS

Amounts falling due within one year

6

257,964

438,290

NET CURRENT ASSETS

510,742

328,693

TOTAL ASSETS LESS CURRENT LIABILITIES

519,765

342,546

CAPITAL AND RESERVES

Called up share capital

7

24

24

Share premium

245

245

Retained earnings

519,496

342,277

SHAREHOLDERS' FUNDS

519,765

342,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Dr M D M Puentes Heras - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

5,944

15,469

21,413

Additions

729

1,557

2,286

Disposals

(192

)

(1,417

)

(1,609

)

At 30 September 2025

6,481

15,609

22,090

DEPRECIATION

At 1 October 2024

1,710

5,850

7,560

Charge for year

1,144

4,363

5,507

At 30 September 2025

2,854

10,213

13,067

NET BOOK VALUE

At 30 September 2025

3,627

5,396

9,023

At 30 September 2024

4,234

9,619

13,853

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

37,524

325,042

Prepayments and accrued income

29,189

-

66,713

325,042

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

45,406

115,138

Tax

133,849

122,555

Social security and other taxes

20,627

24,463

Pension

2,543

2,260

VAT

27,179

45,800

Other creditors

-

(359

)

Accruals and deferred income

26,440

126,678

Accrued expenses

1,920

1,755

257,964

438,290

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

249

A Ordinary

1p

2

2

249

B Ordinary

1p

2

2

1,000

C Ordinary

1p

10

10

249

D Ordinary

1p

2

2

249

E Ordinary

1p

2

2

250

F Ordinary

1p

3

3

250

G Ordinary

1p

3

3

1

H Ordinary

1p

-

-

1

I Ordinary

1p

-

-

1

J Ordinary

1p

-

-

1

K Ordinary

1p

-

-

24

24