REGISTERED NUMBER: 13606318 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

Beamtree UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Stepniak

Dr M A Spiller

REGISTERED OFFICE:

Newland House

The Point

Weaver Road

LINCOLN

Lincolnshire

LN6 3QN

REGISTERED NUMBER:

13606318 (England and Wales)

AUDITORS:

Nicholsons Audit (Statutory Auditor)

Newland House

The Point

Weaver Road

LINCOLN

Lincolnshire

LN6 3QN

CURRENT ASSETS

Debtors

4

426,693

586,753

Cash at bank

129,086

45,650

555,779

632,403

CREDITORS

Amounts falling due within one year

5

300,238

1,775,542

NET CURRENT ASSETS/(LIABILITIES)

255,541

(1,143,139

)

TOTAL ASSETS LESS CURRENT LIABILITIES

255,541

(1,143,139

)

CREDITORS

Amounts falling due after more than one year

6

1,706,734

-

NET LIABILITIES

(1,451,193

)

(1,143,139

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,451,194

)

(1,143,140

)

(1,451,193

)

(1,143,139

)

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 30 June 2026 and were signed on its behalf by:

Dr M A Spiller - Director

1.	STATUTORY INFORMATION

Beamtree UK 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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Accounting policy for revenue from contracts with customers

The entity recognises sales revenue related to the transfer of promised goods or services when a performance obligation is satisfied and when control of the goods or services passes to the customer, which is when the customer receives the product upon installation. The amount of revenue recognised reflects the consideration to which the entity is or expects to be entitled in exchange for these goods and services.

Contracts with customers can include various combinations of products and services, which are distinct and accounted for as separate performance obligations. The revenue associated with each obligation is calculated based on its standalone selling price.

Revenue is recognised over time if the customer simultaneously receives and consumes tyhe benefits as the entity performs. If this is not the case, revenue is recognised at a point in time.

Financial instruments

Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank is classified as a basic financial instrument and is measured at transaction price.

Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

285,797

577,435

VAT

14,923

8,578

Prepayments and accrued income

125,973

740

426,693

586,753

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

122,030

46,152

Amounts owed to group undertakings

-

1,233,082

Social security and other taxes

19,052

4,654

Other creditors

1,704

5,768

Accruals and deferred income

157,452

485,886

300,238

1,775,542

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Amounts owed to group

undertakings

1,706,734

-

1,706,734

-

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steve Robinson (Senior Statutory Auditor)

for and on behalf of Nicholsons Audit (Statutory Auditor)

8.	RELATED PARTY DISCLOSURES

Included in creditors are amounts owing to

Beamtree Pty Ltd amounting to £490,285 (2024: £388,081)

Beamtree Europe Pty Ltd amounting to £919,565 (2024: £757,855)

Beamtree Holdings Ltd amounting to £286,897 (2024: £87,146)

Beamtree Canada Ltd amounting to £9,988 (2024: £Nil).

During the year services and wages were supplied to Beamtree from related companies. All transactions were carried out at market value.

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of

Beamtree Holdings Limited

Australian Headquarters

Cammeraygal Land

Suite 2, Level 10

5 Blue Street

North Sydney

NSW 2060

Consolidated accounts can be obtained from https://beamtree.com.au