REGISTERED NUMBER: 05035529 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

BEESTON BROTHERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

P Beeston

Mrs L J Beeston

SECRETARY:

Mrs L J Beeston

REGISTERED OFFICE:

Elm Tree Cottage

Oak Lane

Sudbury

Ashbourne

Derbyshire

DE6 5HL

REGISTERED NUMBER:

05035529 (England and Wales)

ACCOUNTANTS:

Bradley Accounting Plus Ltd

41 St John Street

Ashbourne

Derbyshire

DE6 1GP

FIXED ASSETS

Tangible assets

4

864

1,245

CURRENT ASSETS

Stocks

289,766

269,430

Debtors

5

12,300

4,386

Cash at bank

44,232

145,778

346,298

419,594

CREDITORS

Amounts falling due within one year

6

40,445

103,367

NET CURRENT ASSETS

305,853

316,227

TOTAL ASSETS LESS CURRENT LIABILITIES

306,717

317,472

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

306,707

317,462

SHAREHOLDERS' FUNDS

306,717

317,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 11 June 2026 and were signed on its behalf by:

P Beeston - Director

1.	STATUTORY INFORMATION

Beeston Brothers 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

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

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

26,833

8,265

1,000

2,939

39,037

DEPRECIATION

At 1 March 2025

26,833

7,866

509

2,584

37,792

Charge for year

-

100

163

118

381

At 28 February 2026

26,833

7,966

672

2,702

38,173

NET BOOK VALUE

At 28 February 2026

-

299

328

237

864

At 28 February 2025

-

399

491

355

1,245

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,400

550

VAT

4,895

-

Prepayments

4,005

3,836

12,300

4,386

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

5,256

9,657

Bank Loan

4,374

14,724

Corporation tax

20,264

41,834

Social security and other taxes

78

71

Net wages

2,056

2,060

VAT

-

17,564

Directors' loan accounts

194

759

Accrued expenses

8,223

16,698

40,445

103,367

7.	SECURED DEBTS

The bank overdraft is secured by an all assets debenture dated 4th March 2004.

8.	RELATED PARTY DISCLOSURES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Bradley Accounting Plus Ltd

41 St John Street

Ashbourne

Derbyshire

DE6 1GP

11 June 2026