Beat School Uniforms.co.uk Limited

Registered number

05947459

Unaudited Filleted Accounts

29 September 2025

Beat School Uniforms.co.uk Limited
Registered number:		05947459
Balance Sheet
as at 29 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		130,953			78,129

Current assets
Stocks		147,550			225,005
Debtors	4	23,010			42,473
Cash at bank and in hand		326,757			358,387
		497,317			625,865

Creditors: amounts falling due within one year	5	(207,952)			(365,586)

Net current assets			289,365			260,279

Total assets less current liabilities			420,318			338,408

Creditors: amounts falling due after more than one year	6		(67,292)			(17,578)

Provisions for liabilities			(32,738)			(19,533)


Net assets			320,288			301,297

Capital and reserves
Called up share capital			75,100			75,100
Profit and loss account			245,188			226,197

Shareholders' funds			320,288			301,297

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Benjamin
Director
Approved by the board on 27 March 2026

Beat School Uniforms.co.uk Limited
Notes to the Accounts
for the year ended 29 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% Straight line
	Motor vehicles			20% Straight line
	Fixtures and fittings			25% Straight line
	Leasehold improvements			10% Straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees							2025		2024
Number									Number

	Average number of persons employed by the company							35		34


3	Tangible fixed assets
		Leasehold Improvements		Plant and machinery etc		Fixtures and Fittings		Motor vehicles		Total
£			£		£		£		£
	Cost
	At 30 September 2024	60,969		73,614		128,961		39,750		303,294
	Additions	-		-		7,780		83,660		91,440
	At 29 September 2025	60,969		73,614		136,741		123,410		394,734

	Depreciation
	At 30 September 2024	27,838		73,614		112,169		11,544		225,165
	Charge for the year	6,097		-		7,837		24,682		38,616
	At 29 September 2025	33,935		73,614		120,006		36,226		263,781

	Net book value
	At 29 September 2025	27,034		-		16,735		87,184		130,953
	At 29 September 2024	33,131		-		16,792		28,206		78,129


4	Debtors							2025		2024
£									£

	Trade debtors							17,167		19,111
	Other debtors							5,843		23,362
								23,010		42,473


5	Creditors: amounts falling due within one year							2025		2024
£									£

	Obligations under finance lease and hire purchase contracts							25,335		12,811
	Trade creditors							78,324		205,167
	Taxation and social security costs							48,662		30,870
	Other creditors							55,631		116,738
								207,952		365,586


6	Creditors: amounts falling due after one year							2025		2024
£									£

	Obligations under finance lease and hire purchase contracts							67,292		17,578


7	Other information

	Beat School Uniforms.co.uk Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit N, Penfold Industrial Park
	Imperial Way
	Watford
	England
	WD24 4YY