REGISTERED NUMBER: 04271931 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Rupert Bevan Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R C M Bevan

Mrs S L Bevan

SECRETARY:

Mrs S L Bevan

REGISTERED OFFICE:

The Barns

Middleton

Ludlow

Shropshire

SY8 2DZ

REGISTERED NUMBER:

04271931 (England and Wales)

ACCOUNTANTS:

Thorne Widgery Accountancy Ltd

Chartered Accountants

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

168,717

201,235

168,717

201,235

CURRENT ASSETS

Stocks

435,036

408,316

Debtors

682,920

629,332

Cash at bank and in hand

254,441

212,011

1,372,397

1,249,659

CREDITORS

Amounts falling due within one year

(623,112

)

(678,673

)

NET CURRENT ASSETS

749,285

570,986

TOTAL ASSETS LESS CURRENT LIABILITIES

918,002

772,221

CREDITORS

Amounts falling due after more than one year

(11,260

)

(19,330

)

PROVISIONS FOR LIABILITIES

(28,236

)

(36,320

)

NET ASSETS

878,506

716,571

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

249,600

249,600

Retained earnings

627,906

465,971

878,506

716,571

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 June 2026 and were signed on its behalf by:

R C M Bevan - Director

1.	STATUTORY INFORMATION

Rupert Bevan 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

238,497

AMORTISATION

At 1 October 2024

and 30 September 2025

238,497

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

634,751

Additions

37,204

Disposals

(20,790

)

At 30 September 2025

651,165

DEPRECIATION

At 1 October 2024

433,516

Charge for year

69,722

Eliminated on disposal

(20,790

)

At 30 September 2025

482,448

NET BOOK VALUE

At 30 September 2025

168,717

At 30 September 2024

201,235

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

R C M Bevan and Mrs S L Bevan

Balance outstanding at start of year

169,756

169,760

Amounts advanced

8,730

5,008

Amounts repaid

(28,630

)

(5,012

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

149,856

169,756

Interest is being charged at the official rate of interest and the loan is repayable on demand.