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Registered number: 08581643
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| BEYOND BUDGETING LIMITED
BEYOND BUDGETING LIMITED |  |
COMPANY INFORMATION
Directors | D Larsson
| J Ronnborg
Registered number | 08581643
Registered office | Glencairn
| Holmesdale Road
| South Nutfield
| Redhill
| RH1 4JE
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
BEYOND BUDGETING LIMITED REGISTERED NUMBER:08581643 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 985 |  | 83,003 |
Cash at bank and in hand |  | 6,908 |  | 9,699 |
|  | 7,893 |  | 92,702 |
Creditors: amounts falling due within one year | 5 | (11,614) |  | (88,605) |
Net current (liabilities)/assets |  |  | (3,721) |  | 4,097
Total assets less current liabilities |  |  | (3,721) |  | 4,097
Net (liabilities)/assets |  |  | (3,721) |  | 4,097
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1,000 |  | 1,000
Share premium account |  |  | 170,999 |  | 170,999
Profit and loss account |  |  | (175,720) |  | (167,902)
|  |  | (3,721) |  | 4,097
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ D Larsson
Director
Date: 5 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 1
BEYOND BUDGETING LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 1,000 | 170,999 | (250,965) | (78,966)
Profit for the year | - | - | 83,063 | 83,063
At 1 January 2025 | 1,000 | 170,999 | (167,902) | 4,097
Loss for the year | - | - | (17,418) | (17,418)
Capital contribution | - | - | 9,600 | 9,600
At 31 December 2025 | 1,000 | 170,999 | (175,720) | (3,721)
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
BEYOND BUDGETING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Beyond Budgeting Limited is a private company limited by shares, registered in England and Wales. The registration number and address of its registered office are disclosed on the Company Information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. On 8 September 2025, the directors approved a group reorganisation under which the Company's trade and operations would be transferred to a fellow group undertaking. Implementation of the reorganisation commenced during the year ended 31 December 2025 and the Company has ceased trading. The directors intend that, following completion of the transfer of the Company's remaining assets and liabilities to the fellow group undertaking, the Company will become dormant. Accordingly, the directors do not consider it appropriate to prepare the financial statements on the going concern basis and the financial statements have therefore been prepared on a basis other than going concern. The directors have assessed the carrying value of the Company's assets and liabilities in light of the planned transfer and are satisfied that no material adjustments to the amounts recognised in the financial statements are required as a result of adopting this basis of preparation. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 3
BEYOND BUDGETING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employee numbers
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Employees | - | -
| Directors | 2 | 2
|  | 2 | 2
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 78,396
| Other debtors | 985 | 2,800
| Prepayments and accrued income | - | 1,807
|  | 985 | 83,003
Page 4
BEYOND BUDGETING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,080 | 1,551
| Amounts owed to group undertakings | - | 16,360
| Other creditors | 360 | 856
| Accruals and deferred income | 10,174 | 69,838
|  | 11,614 | 88,605
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
7. | Related party transactions
| During the year, a fellow group undertaking (Ekan AB) waived an intercompany balance of £9,600. As the transaction arose as part of a group reorganisation between entities under common control, the amount has been recognised as a capital contribution within reserves.
8. | Post balance sheet events
Following the group reorganisation approved on 8 September 2025, the transfer of the Company's trade, assets and liabilities to a fellow group undertaking has continued after the reporting date. The Company's office lease and operating arrangements have been terminated and the Company has ceased trading. The transfer of the remaining assets and liabilities is expected to be completed within the next twelve months, following which the Company is expected to become dormant.
9. | Ultimate parent company
The immediate parent undertaking is Ekan Aktiebolag. The ultimate parent undertaking is PAB 39 AB. Both companies are registered in Sweden. The registered office of PAB 39 AB is: Prastgardsangen 12, Goteborg, 41271, SE. Page 5
BEYOND BUDGETING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.
| In their report, the auditor emphasised the following matter without qualifying their report: We draw attention to Note 2.1 to the financial statements, which explains that the directors approved a groupreorganisation during the year under which the Company's trade and operations would be transferred to a fellow groupundertaking. Implementation of the reorganisation commenced during the year and the Company has ceased trading. Thetransfer of the remaining assets and liabilities is ongoing and is expected to be completed within the next twelve months,following which the Company is expected to become dormant. Accordingly, the financial statements have been preparedon a basis other than going concern. Our opinion is not modified in respect of this matter.
The audit report was signed on 5 June 2026 by Stephanie Hawkins FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
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