Company No: 15130420 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.12.2025		30.09.2024
		£		£
Fixed assets
Tangible assets	3	6,967		4,397
		6,967		4,397
Current assets
Debtors	4	7,524		8,576
Cash at bank and in hand		33,361		3,011
		40,885		11,587
Creditors: amounts falling due within one year	5	( 44,864)		( 60,050)
Net current liabilities		(3,979)		(48,463)
Total assets less current liabilities		2,988		(44,066)
Provision for liabilities	6	( 965)		0
Net assets/(liabilities)		2,023		( 44,066)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		1,923		( 44,166 )
Total shareholder's funds/(deficit)		2,023		( 44,066)

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Beoto Design Limited (registered number: 15130420) were approved and authorised for issue by the Director on 28 June 2026. They were signed on its behalf by:

Mr J M Warrington Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Beoto Design Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Beoto Design Limited, 124 City Road, London, EC1V 2NX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

Reporting period length in this period is more than than 12 months due to the Company extending the year to December. As a result of this, the comparative figures shown in the financial statements, and the supporting notes, are not entirely comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Office equipment	25 % reducing balance
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 01.10.2024 to 31.12.2025		Period from 11.09.2023 to 30.09.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	2		2

3. Tangible assets

	Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 October 2024	0		160		5,691		5,851
Additions	4,000		0		640		4,640
At 31 December 2025	4,000		160		6,331		10,491
Accumulated depreciation
At 01 October 2024	0		39		1,415		1,454
Charge for the financial period	667		38		1,365		2,070
At 31 December 2025	667		77		2,780		3,524
Net book value
At 31 December 2025	3,333		83		3,551		6,967
At 30 September 2024	0		121		4,276		4,397

4. Debtors

	31.12.2025		30.09.2024
	£		£
Trade debtors	4,301		1,199
Prepayments	932		0
VAT recoverable	0		4,249
Other debtors	2,291		3,128
	7,524		8,576

5. Creditors: amounts falling due within one year

	31.12.2025		30.09.2024
	£		£
Trade creditors	3,791		4,371
Amounts owed to Group undertakings	34,295		32,036
Amounts owed to director	424		18,579
Accruals and deferred income	2,640		3,400
Other taxation and social security	3,714		0
Other creditors	0		1,664
	44,864		60,050

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

6. Deferred tax

	31.12.2025		30.09.2024
	£		£
At the beginning of financial period	0		0
Charged to the Statement of Income and Retained Earnings	( 965)		0
At the end of financial period	( 965)		0

7. Called-up share capital

	31.12.2025		30.09.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Financial commitments

Commitments

	31.12.2025		30.09.2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	3,600		8,220

9. Related party transactions

Transactions with entities in which the entity itself has a participating interest

As a wholly owned subsidiary undertaking of their parent company, Turas Nadarra Limited, (Registered office: 124 City Road, London, EC1V 2NX), the company has taken advantage of the exemption in paragraph 1AC.35 of FRS102 in not disclosing intra group transactions where 100% of the voting rights are controlled within the group.

Transactions with the entity's director

	31.12.2025		30.09.2024
	£		£
Amounts owed to the directors from the company	424		18,579

At the year end, the company owed a director £424 (2024: £18,579). This loan is interest free and has no fixed date for repayment.