REGISTERED NUMBER: 06294355 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

William Beech Skip Hire Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,664,724

2,930,166

Investment property

6

1,504,023

2,648,862

4,168,747

5,579,028

CURRENT ASSETS

Debtors

7

1,388,678

271,606

Cash at bank

300,011

1,051

1,688,689

272,657

CREDITORS

Amounts falling due within one year

8

507,984

641,434

NET CURRENT ASSETS/(LIABILITIES)

1,180,705

(368,777

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,349,452

5,210,251

CREDITORS

Amounts falling due after more than one year

9

(1,389,283

)

(1,483,209

)

PROVISIONS FOR LIABILITIES

(203,054

)

(208,645

)

NET ASSETS

3,757,115

3,518,397

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

3,757,105

3,518,387

SHAREHOLDERS' FUNDS

3,757,115

3,518,397

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 director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

Mr T C Gardiner - Director

1.	STATUTORY INFORMATION

William Beech Skip Hire Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06294355

Registered office:

Betchton Cottage

Cappers Lane

Betchton

Sandbach

Cheshire

CW11 2TW

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Goodwill

Goodwill that was acquired in 2007 has now been fully amortised.

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.

Land and Buildings

-

at varying rates on cost

Improvements to property

-

10% on cost

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 31 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

15,000

AMORTISATION

At 1 November 2024

and 31 October 2025

15,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Land and

to

Buildings

property

Equipment

£

£

£

COST

At 1 November 2024

2,058,822

88,013

1,805,661

Additions

-

44,036

180,147

Disposals

(265,715

)

-

(105,750

)

At 31 October 2025

1,793,107

132,049

1,880,058

DEPRECIATION

At 1 November 2024

80,454

26,093

933,900

Charge for year

11,078

13,204

150,110

Eliminated on disposal

(6,200

)

-

(54,577

)

At 31 October 2025

85,332

39,297

1,029,433

NET BOOK VALUE

At 31 October 2025

1,707,775

92,752

850,625

At 31 October 2024

1,978,368

61,920

871,761

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

47,518

791

4,000,805

Additions

-

-

224,183

Disposals

-

-

(371,465

)

At 31 October 2025

47,518

791

3,853,523

DEPRECIATION

At 1 November 2024

29,584

608

1,070,639

Charge for year

4,484

61

178,937

Eliminated on disposal

-

-

(60,777

)

At 31 October 2025

34,068

669

1,188,799

NET BOOK VALUE

At 31 October 2025

13,450

122

2,664,724

At 31 October 2024

17,934

183

2,930,166

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

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 November 2024

892,192

28,498

920,690

Additions

54,499

-

54,499

Disposals

(100,000

)

-

(100,000

)

Transfer to ownership

(192,403

)

-

(192,403

)

At 31 October 2025

654,288

28,498

682,786

DEPRECIATION

At 1 November 2024

374,946

12,468

387,414

Charge for year

66,030

4,008

70,038

Eliminated on disposal

(50,073

)

-

(50,073

)

Transfer to ownership

(110,787

)

-

(110,787

)

At 31 October 2025

280,116

16,476

296,592

NET BOOK VALUE

At 31 October 2025

374,172

12,022

386,194

At 31 October 2024

517,246

16,030

533,276

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

2,648,862

Disposals

(1,144,839

)

At 31 October 2025

1,504,023

NET BOOK VALUE

At 31 October 2025

1,504,023

At 31 October 2024

2,648,862

The director considers the properties to be shown at fair value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

249,580

221,219

Amounts owed by group undertakings

1,130,000

-

Other debtors

9,098

50,387

1,388,678

271,606

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

51,786

35,555

Hire purchase contracts

92,540

144,724

Trade creditors

117,517

135,071

Taxation and social security

202,967

169,816

Other creditors

43,174

156,268

507,984

641,434

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

172,870

179,955

Hire purchase contracts

108,657

158,205

Other creditors

1,107,756

1,145,049

1,389,283

1,483,209

Amounts falling due in more than five years:

Repayable by instalments

Bank Loans more 5 yr by instal

117,374

108,698

Mortgages more 5yrs instal

969,729

1,018,166

1,087,103

1,126,864

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

186,744

197,770

Mortgages

1,142,263

1,176,770

Hire purchase contracts

201,197

302,929

1,530,204

1,677,469

The bank loan has a fixed charge over the assets of the company.

There is also a charge on the freehold of the properties at Merridale Farm and Bridge End Farm in relation to the mortgage to The Agricultural Mortgage Corporation PLC.

Hire purchase contracts are secured on the assets to which they relate.