2024-11-01 2025-10-31 2025-10-31 false 11023130 Beyrut Limited 2026-06-10 false iso4217:GBP xbrli:pure 11023130 2024-10-31 11023130 2025-10-31 11023130 2024-11-01 2025-10-31 11023130 2023-10-31 11023130 2024-10-31 11023130 2023-11-01 2024-10-31 11023130 bus:SmallEntities 2024-11-01 2025-10-31 11023130 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11023130 bus:FullAccounts 2024-11-01 2025-10-31 11023130 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11023130 core:WithinOneYear 2025-10-31 11023130 core:AfterOneYear 2025-10-31 11023130 core:WithinOneYear 2024-10-31 11023130 core:AfterOneYear 2024-10-31 11023130 core:ShareCapital 2025-10-31 11023130 core:SharePremium 2025-10-31 11023130 core:RevaluationReserve 2025-10-31 11023130 core:OtherReservesSubtotal 2025-10-31 11023130 core:RetainedEarningsAccumulatedLosses 2025-10-31 11023130 core:ShareCapital 2024-10-31 11023130 core:SharePremium 2024-10-31 11023130 core:RevaluationReserve 2024-10-31 11023130 core:OtherReservesSubtotal 2024-10-31 11023130 core:RetainedEarningsAccumulatedLosses 2024-10-31 11023130 core:LandBuildings 2025-10-31 11023130 core:PlantMachinery 2025-10-31 11023130 core:Vehicles 2025-10-31 11023130 core:FurnitureFittings 2025-10-31 11023130 core:OfficeEquipment 2025-10-31 11023130 core:NetGoodwill 2025-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 11023130 core:ListedExchangeTraded 2025-10-31 11023130 core:UnlistedNon-exchangeTraded 2025-10-31 11023130 core:LandBuildings 2024-10-31 11023130 core:PlantMachinery 2024-10-31 11023130 core:Vehicles 2024-10-31 11023130 core:FurnitureFittings 2024-10-31 11023130 core:OfficeEquipment 2024-10-31 11023130 core:NetGoodwill 2024-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 11023130 core:ListedExchangeTraded 2024-10-31 11023130 core:UnlistedNon-exchangeTraded 2024-10-31 11023130 core:LandBuildings 2024-11-01 2025-10-31 11023130 core:PlantMachinery 2024-11-01 2025-10-31 11023130 core:Vehicles 2024-11-01 2025-10-31 11023130 core:FurnitureFittings 2024-11-01 2025-10-31 11023130 core:OfficeEquipment 2024-11-01 2025-10-31 11023130 core:NetGoodwill 2024-11-01 2025-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 11023130 core:ListedExchangeTraded 2024-11-01 2025-10-31 11023130 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 11023130 core:MoreThanFiveYears 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments 2025-10-31 11023130 core:Non-currentFinancialInstruments 2024-10-31 11023130 dpl:CostSales 2024-11-01 2025-10-31 11023130 dpl:DistributionCosts 2024-11-01 2025-10-31 11023130 core:LandBuildings 2024-11-01 2025-10-31 11023130 core:PlantMachinery 2024-11-01 2025-10-31 11023130 core:Vehicles 2024-11-01 2025-10-31 11023130 core:FurnitureFittings 2024-11-01 2025-10-31 11023130 core:OfficeEquipment 2024-11-01 2025-10-31 11023130 dpl:AdministrativeExpenses 2024-11-01 2025-10-31 11023130 core:NetGoodwill 2024-11-01 2025-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 11023130 dpl:GroupUndertakings 2024-11-01 2025-10-31 11023130 dpl:ParticipatingInterests 2024-11-01 2025-10-31 11023130 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-01 2025-10-31 11023130 core:ListedExchangeTraded 2024-11-01 2025-10-31 11023130 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 11023130 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 11023130 dpl:CostSales 2023-11-01 2024-10-31 11023130 dpl:DistributionCosts 2023-11-01 2024-10-31 11023130 core:LandBuildings 2023-11-01 2024-10-31 11023130 core:PlantMachinery 2023-11-01 2024-10-31 11023130 core:Vehicles 2023-11-01 2024-10-31 11023130 core:FurnitureFittings 2023-11-01 2024-10-31 11023130 core:OfficeEquipment 2023-11-01 2024-10-31 11023130 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 11023130 core:NetGoodwill 2023-11-01 2024-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 11023130 dpl:GroupUndertakings 2023-11-01 2024-10-31 11023130 dpl:ParticipatingInterests 2023-11-01 2024-10-31 11023130 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 11023130 core:ListedExchangeTraded 2023-11-01 2024-10-31 11023130 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 11023130 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 11023130 core:NetGoodwill 2025-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 11023130 core:LandBuildings 2025-10-31 11023130 core:PlantMachinery 2025-10-31 11023130 core:Vehicles 2025-10-31 11023130 core:FurnitureFittings 2025-10-31 11023130 core:OfficeEquipment 2025-10-31 11023130 core:AfterOneYear 2025-10-31 11023130 core:WithinOneYear 2025-10-31 11023130 core:ListedExchangeTraded 2025-10-31 11023130 core:UnlistedNon-exchangeTraded 2025-10-31 11023130 core:ShareCapital 2025-10-31 11023130 core:SharePremium 2025-10-31 11023130 core:RevaluationReserve 2025-10-31 11023130 core:OtherReservesSubtotal 2025-10-31 11023130 core:RetainedEarningsAccumulatedLosses 2025-10-31 11023130 core:NetGoodwill 2024-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 11023130 core:LandBuildings 2024-10-31 11023130 core:PlantMachinery 2024-10-31 11023130 core:Vehicles 2024-10-31 11023130 core:FurnitureFittings 2024-10-31 11023130 core:OfficeEquipment 2024-10-31 11023130 core:AfterOneYear 2024-10-31 11023130 core:WithinOneYear 2024-10-31 11023130 core:ListedExchangeTraded 2024-10-31 11023130 core:UnlistedNon-exchangeTraded 2024-10-31 11023130 core:ShareCapital 2024-10-31 11023130 core:SharePremium 2024-10-31 11023130 core:RevaluationReserve 2024-10-31 11023130 core:OtherReservesSubtotal 2024-10-31 11023130 core:RetainedEarningsAccumulatedLosses 2024-10-31 11023130 core:NetGoodwill 2023-10-31 11023130 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 11023130 core:LandBuildings 2023-10-31 11023130 core:PlantMachinery 2023-10-31 11023130 core:Vehicles 2023-10-31 11023130 core:FurnitureFittings 2023-10-31 11023130 core:OfficeEquipment 2023-10-31 11023130 core:AfterOneYear 2023-10-31 11023130 core:WithinOneYear 2023-10-31 11023130 core:ListedExchangeTraded 2023-10-31 11023130 core:UnlistedNon-exchangeTraded 2023-10-31 11023130 core:ShareCapital 2023-10-31 11023130 core:SharePremium 2023-10-31 11023130 core:RevaluationReserve 2023-10-31 11023130 core:OtherReservesSubtotal 2023-10-31 11023130 core:RetainedEarningsAccumulatedLosses 2023-10-31 11023130 core:AfterOneYear 2024-11-01 2025-10-31 11023130 core:WithinOneYear 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 11023130 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 11023130 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 11023130 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 11023130 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 11023130 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 11023130 bus:Director1 2024-11-01 2025-10-31 11023130 core:FurnitureFittingsToolsEquipment 2024-10-31 11023130 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 11023130 core:FurnitureFittingsToolsEquipment 2025-10-31

Beyrut Limited

Registered Number
11023130
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

Beyrut Limited
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | AYASS, Rabih Nabil

Registered Address | 34 Blythe Road
| London
| W14 0HA

Registered Number | 11023130 (England and Wales)

Beyrut Limited
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 8,210 |  |  |  | 9,684
|  |  |  | 8,210 |  |  |  | 9,684
Current assets |  |  |  |  |  |  |  |
Debtors |  | 4,190 |  |  |  | 2,798 |  |
Cash at bank and on hand |  | 19,299 |  |  |  | 10,576 |  |
|  | 23,489 |  |  |  | 13,374 |  |
Creditors amounts falling due within one year | 4 | (35,210) |  |  |  | (42,419) |  |
Net current assets (liabilities) |  |  |  | (11,721) |  |  |  | (29,045)
Total assets less current liabilities |  |  |  | (3,511) |  |  |  | (19,361)
Creditors amounts falling due after one year | 5 |  |  | (29,167) |  |  |  | (34,990)
Net assets |  |  |  | (32,678) |  |  |  | (54,351)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (32,679) |  |  |  | (54,352)
Shareholders' funds |  |  |  | (32,678) |  |  |  | (54,351)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 June 2026, and are signed on its behalf by:
AYASS, Rabih Nabil Director Registered Company No. 11023130

Beyrut Limited
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. It is your duty to ensure that Beyrut Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of the company. You consider that Beyrut Limited is exempt from the statutory audit requirement for the year. We draw your attention to note 1 to the financial statements. The company is reliant upon the continued financial support of its directors, shareholders and related parties. The financial statements do not include any adjustments that would result if the company were unable to continue as going concern.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 7
| Fixtures and fittings | 5
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 13,447 |  | 9,568 |  | 2,414 |  | 25,429
| Additions | 3,000 |  | - |  | - |  | 3,000
| At 31 October 25 | 16,447 |  | 9,568 |  | 2,414 |  | 28,429
| Depreciation and impairment
| At 01 November 24 | 7,051 |  | 7,550 |  | 1,144 |  | 15,745
| Charge for year | 2,135 |  | 1,822 |  | 517 |  | 4,474
| At 31 October 25 | 9,186 |  | 9,372 |  | 1,661 |  | 20,219
| Net book value
| At 31 October 25 | 7,261 |  | 196 |  | 753 |  | 8,210
| At 31 October 24 | 6,396 |  | 2,018 |  | 1,270 |  | 9,684

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 20,743 |  | 1,996
| Bank borrowings and overdrafts | 13,652 |  | 30,643
| Taxation and social security | 815 |  | 372
| Other creditors | - |  | 9,408
| Total | 35,210 |  | 42,419

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 29,167 |  | 34,990
| Total | 29,167 |  | 34,990