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Company Registration No. 07905234 (England and Wales)
Beever Enhancements Limited Unaudited accounts for the year ended 31 December 2025
Beever Enhancements Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Beever Enhancements Limited Company Information for the year ended 31 December 2025
Directors
James Beever Michelle Beever
Company Number
07905234 (England and Wales)
Registered Office
c/o GMC Business Advisers Ltd The Joiners Shop Chatham Kent ME4 4TZ United Kingdom
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Beever Enhancements Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
32,133 
9,654 
Current assets
Debtors
5
89,224 
115,202 
Cash at bank and in hand
1,096,858 
1,281,651 
1,186,082 
1,396,853 
Creditors: amounts falling due within one year
6
(106,736)
(199,814)
Net current assets
1,079,346 
1,197,039 
Net assets
1,111,479 
1,206,693 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,111,477 
1,206,691 
Shareholders' funds
1,111,479 
1,206,693 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
James Beever Director Company Registration No. 07905234
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Beever Enhancements Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Beever Enhancements Limited is a private company, limited by shares, registered in England and Wales, registration number 07905234. The registered office is c/o GMC Business Advisers Ltd, The Joiners Shop , Chatham, Kent, ME4 4TZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
25% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
2,273 
34,936 
2,120 
2,700 
42,029 
Additions
- 
39,000 
190 
458 
39,648 
Disposals
- 
(27,500)
- 
- 
(27,500)
At 31 December 2025
2,273 
46,436 
2,310 
3,158 
54,177 
Depreciation
At 1 January 2025
1,589 
26,016 
2,070 
2,700 
32,375 
Charge for the year
227 
8,849 
50 
- 
9,126 
On disposals
- 
(19,457)
- 
- 
(19,457)
At 31 December 2025
1,816 
15,408 
2,120 
2,700 
22,044 
Net book value
At 31 December 2025
457 
31,028 
190 
458 
32,133 
At 31 December 2024
684 
8,920 
50 
- 
9,654 
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Beever Enhancements Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
709 
- 
Trade debtors
88,515 
115,202 
89,224 
115,202 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
45,882 
81,127 
Trade creditors
306 
3,383 
Taxes and social security
51,488 
105,909 
Other creditors
5,722 
6,834 
Loans from directors
3,338 
2,561 
106,736 
199,814 
7
Average number of employees
During the year the average number of employees was 35 (2024: 40).
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