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Registration number: 07031853

Beverston Press Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Beverston Press Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Beverston Press Limited

Company Information

Directors | Mrs Vivien Preston Mr Oliver Preston

Registration number | 07031853

Registered office | The Granary Park Farm Beverston Tetbury Gloucestershire GL8 8TT

Accountants | mca Shepherd Smail Unit 5 Priory Court Priory Estate Poulton Cirencester GL7 5JB

Beverston Press Limited

(Registration number: 07031853)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,560 | 2,010
Current assets |  |  |
Stocks | 5 | 3,000 | 3,000
Debtors | 6 | 3,039 | 3,991
Cash at bank and in hand |  | 10,367 | 6,101
|  | 16,406 | 13,092
Creditors: Amounts falling due within one year | 7 | (15,740) | (13,578)
Net current assets/(liabilities) |  | 666 | (486)
Net assets |  | 2,226 | 1,524
Capital and reserves |  |  |
Called up share capital |  | 102 | 102
Share premium reserve |  | 398 | 398
Retained earnings |  | 1,726 | 1,024
Shareholders' funds |  | 2,226 | 1,524

Beverston Press Limited

(Registration number: 07031853)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 2 July 2026 and signed on its behalf by:

Mrs Vivien Preston

Director

Mr Oliver Preston

Director

Beverston Press Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

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

The address of its registered office is:
The Granary Park Farm
Beverston
Tetbury
Gloucestershire
GL8 8TT

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 £.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Beverston Press Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 15% Reducing balance
Office Equipment | 25% Reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Beverston Press Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Beverston Press Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 February 2025 | 7,640 | 5,365 | 13,005
At 31 January 2026 | 7,640 | 5,365 | 13,005
Depreciation
At 1 February 2025 | 6,156 | 4,839 | 10,995
Charge for the year | 371 | 79 | 450
At 31 January 2026 | 6,527 | 4,918 | 11,445
Carrying amount
At 31 January 2026 | 1,113 | 447 | 1,560
At 31 January 2025 | 1,484 | 526 | 2,010

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 3,000 | 3,000

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 2,147 | 2,692
Prepayments | 892 | 366
Other debtors | - | 933
| 3,039 | 3,991

Beverston Press Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 2,325 | 137
Accruals and deferred income | 2,256 | 2,256
Other creditors | 11,159 | 11,185
| 15,740 | 13,578

8 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 9,100 | 9,100

Summary of transactions with other related parties

During the year the company paid Park Park Partnership, where both Mrs V Preston and Mr O Preston are partners, premises expenses of £2,523 (2025: £2,291). There was £540 outstanding at the year end

Beverston Press Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
50 ordinary A shares of £1 each | 50 | 50 | 50 | 50
50 ordinary C shares of £1 each | 50 | 50 | 50 | 50
2 ordinary B shares of £1 each | 2 | 2 | 2 | 2
| 102 | 102 | 102 | 102