REGISTERED NUMBER: 12425531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BEGGARS ROOST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R J Hewes

REGISTERED OFFICE:

Suite 4, East Barton Barns,

East Barton Road

Great Barton

Bury St Edmunds

Suffolk

IP31 2QY

REGISTERED NUMBER:

12425531 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Investment property

4

176,627

170,202

CURRENT ASSETS

Debtors

5

5,100

8,104

Cash at bank

14,864

6,121

19,964

14,225

CREDITORS

Amounts falling due within one year

6

166,107

165,106

NET CURRENT LIABILITIES

(146,143

)

(150,881

)

TOTAL ASSETS LESS CURRENT LIABILITIES

30,484

19,321

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

30,384

19,221

30,484

19,321

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 director acknowledges his 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 director and authorised for issue on 4 June 2026 and were signed by:

Mr R J Hewes - Director

1.	STATUTORY INFORMATION

Beggars Roost Limited 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

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

Investment property

Investment property is stated at fair value at the reporting date, with movements in fair value recognised in profit or loss.

The directors have assessed the fair value of the investment property at the balance sheet date and consider that this is not materially different from its carrying value. Accordingly, no fair value adjustment has been recognised in the financial statements.

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 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

170,202

Additions

6,425

At 30 September 2025

176,627

NET BOOK VALUE

At 30 September 2025

176,627

At 30 September 2024

170,202

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

600

-

Other debtors

-

2,104

Accrued income

4,500

6,000

5,100

8,104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

252

-

Corporation tax

357

1,719

Other creditors

1,950

1,208

Director's current account

162,415

161,452

Accrued expenses

1,133

727

166,107

165,106