REGISTERED NUMBER: 03223480 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BECKCOURT LIMITED

TRADING AS

CATHEDRAL BUILDERS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R N Gulliford

C Trethewey

Mrs A S Trethewey

Mrs L J Gulliford

SECRETARY:

C Trethewey

REGISTERED OFFICE:

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

REGISTERED NUMBER:

03223480 (England and Wales)

ACCOUNTANTS:

Whitakers

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

46,715

66,836

CURRENT ASSETS

Stocks

282,636

212,757

Debtors

5

138,556

214,484

Cash at bank and in hand

139,129

362,640

560,321

789,881

CREDITORS

Amounts falling due within one year

6

153,896

280,565

NET CURRENT ASSETS

406,425

509,316

TOTAL ASSETS LESS CURRENT LIABILITIES

453,140

576,152

CREDITORS

Amounts falling due after more than one year

7

(1,418

)

(4,601

)

PROVISIONS FOR LIABILITIES

(8,277

)

(13,090

)

NET ASSETS

443,445

558,461

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

443,245

558,261

SHAREHOLDERS' FUNDS

443,445

558,461

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 9 July 2026 and were signed on its behalf by:

C Trethewey - Director

R N Gulliford - Director

1.	STATUTORY INFORMATION

Beckcourt 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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

39,991

12,500

298,352

350,843

Disposals

(31,941

)

(12,500

)

(111,508

)

(155,949

)

At 31 October 2025

8,050

-

186,844

194,894

DEPRECIATION

At 1 November 2024

34,376

12,450

237,181

284,007

Charge for year

681

-

14,606

15,287

Eliminated on disposal

(29,901

)

(12,450

)

(108,764

)

(151,115

)

At 31 October 2025

5,156

-

143,023

148,179

NET BOOK VALUE

At 31 October 2025

2,894

-

43,821

46,715

At 31 October 2024

5,615

50

61,171

66,836

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

92,579

Transfer to ownership

(68,505

)

At 31 October 2025

24,074

DEPRECIATION

At 1 November 2024

47,152

Charge for year

4,514

Transfer to ownership

(41,134

)

At 31 October 2025

10,532

NET BOOK VALUE

At 31 October 2025

13,542

At 31 October 2024

45,427

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

5,000

5,000

Other debtors

112,828

207,234

Tax

7,418

-

Prepayments and accrued income

13,310

2,250

138,556

214,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts (see note 8)

3,182

9,201

Trade creditors

71,596

196,364

Tax

-

37,535

Social security and other taxes

65,923

23,787

Other creditors

2,146

-

Directors' current accounts

8,015

8,015

Accrued expenses

3,034

5,663

153,896

280,565

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts (see note 8)

1,418

4,601

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.10.25

31.10.24

£

£

Gross obligations repayable:

Within one year

3,182

9,201

Between one and five years

1,418

-

4,600

9,201

Finance charges repayable:

Between one and five years

-

(4,601

)

Net obligations repayable:

Within one year

3,182

9,201

Between one and five years

1,418

4,601

4,600

13,802

Non-cancellable

operating leases

31.10.25

31.10.24

£

£

Within one year

11,000

11,000

Between one and five years

3,667

14,667

14,667

25,667

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

4,600

13,802

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

200

Ordinary

£1

200

200

11.	ULTIMATE CONTROLLING PARTY

The company is under control of the directors by virtue of them owning 100% of the issued shares.