Beyrut Limited


Director	AYASS, Rabih Nabil


Registered Address	34 Blythe Road
	London
	W14 0HA


Registered Number	11023130 (England and Wales)

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.

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.

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.

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.

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:

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