Registration number: 08206070

Beecroft Bros Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Beecroft Bros Ltd

(Registration number: 08206070)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,127,006	-
Current assets
Debtors	5	491,168	97,258
Cash at bank and in hand		97,316	29,027
		588,484	126,285
Creditors: Amounts falling due within one year	6	(1,584,968)	(11,084)
Net current (liabilities)/assets		(996,484)	115,201
Total assets less current liabilities		130,522	115,201
Provisions for liabilities		(1,151)	-
Net assets		129,371	115,201
Capital and reserves
Called up share capital		2,000	2,000
Retained earnings		127,371	113,201
Shareholders' funds		129,371	115,201

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 June 2026 and signed on its behalf by:
 

......................................... D Beecroft Director

Beecroft Bros Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Norton Way
Sandbach
Cheshire
CW11 3WL
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Beecroft Bros Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Beecroft Bros Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
Additions	1,163,708	1,163,708
At 30 September 2025	1,163,708	1,163,708
Depreciation
At 1 October 2024	36,702	36,702
At 30 September 2025	36,702	36,702
Carrying amount
At 30 September 2025	1,127,006	1,127,006

5

Debtors

Current	2025 £	2024 £
Amounts owed by related parties	117,162	97,258
Other debtors	374,006	-
	491,168	97,258

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	1,054
Taxation and social security	-	9,181
Other creditors	850	849
Owed by/(from) group undertakings	1,584,118	-
	1,584,968	11,084