Company Registration No. 12452336 (England and Wales)
Beck Wood Foss Limited
Unaudited financial statements
for the year ended 28 February 2026
Pages for filing with the registrar
Beck Wood Foss Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Beck Wood Foss Limited
Statement of financial position
As at 28 February 2026
1
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
4
636,068
636,068
Current assets
Debtors
5
5,963
12,461
Cash at bank and in hand
1,101
899
7,064
13,360
Creditors: amounts falling due within one year
6
(615,776)
(645,799)
Net current liabilities
(608,712)
(632,439)
Net assets
27,356
3,629
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
27,256
3,529
Total equity
27,356
3,629

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 17 July 2026.
Rebecca Ainscough
Director
Company Registration No. 12452336
Beck Wood Foss Limited
Notes to the financial statements
For the year ended 28 February 2026
2
1
Accounting policies
Company information

Beck Wood Foss Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Wellington Place, Leeds, LS1 4AP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Within creditors: amounts falling due within one year is a loan from the director of £600,709. The loan is technically payable on demand but the director has confirmed there is no intention for this to be recalled within 12 months from the date the financial statements are signed. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements

1.3
Revenue

Turnover is recognised at the fair value of the rent received or receivable in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
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 current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Beck Wood Foss Limited
Notes to the financial statements (continued)
For the year ended 28 February 2026
1
Accounting policies (continued)
3
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Beck Wood Foss Limited
Notes to the financial statements (continued)
For the year ended 28 February 2026
4
2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
4
Investment property
2026
£
Fair value
At 1 March 2025 and 28 February 2026
636,068

Investment property comprises commercial property purchased on 9 September 2022. The property is included at cost in the financial statements and the director considers that the fair value of the investment property is not materially different from the carrying value.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
5,963
6,184
Deferred tax asset
-
0
6,277
5,963
12,461
Beck Wood Foss Limited
Notes to the financial statements (continued)
For the year ended 28 February 2026
5
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
8,268
446
Other taxation and social security
2,170
1,924
Other creditors
605,338
643,429
615,776
645,799
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Included within other creditors is a balance due to Rebecca Ainscough totalling £600,709 (2025: £638,209), there is no interest accruing on this balance.

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