Company No: 04553957 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr P Moore

REGISTERED OFFICE	One Church Street
	Tyne Bridge Approach
	Gateshead
	NE8 2AT
	United Kingdom

COMPANY NUMBER

04553957 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	1,523		1,062
		1,523		1,062
Current assets
Debtors	5	60,844		107,560
Cash at bank and in hand		595,593		405,418
		656,437		512,978
Creditors: amounts falling due within one year	6	( 116,287)		( 55,268)
Net current assets		540,150		457,710
Total assets less current liabilities		541,673		458,772
Creditors: amounts falling due after more than one year	7	0		( 10,000)
Provision for liabilities		( 179)		( 245)
Net assets		541,494		448,527
Capital and reserves
Called-up share capital		100		100
Profit and loss account		541,394		448,427
Total shareholders' funds		541,494		448,527

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Beacon Creative Limited (registered number: 04553957) were approved and authorised for issue by the Director on 23 July 2026. They were signed on its behalf by:

Mr P Moore Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Beacon Creative Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is One Church Street, Tyne Bridge Approach, Gateshead, NE8 2AT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Beacon Creative Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
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

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit and loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments

Basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Other financial assets, including investments in equity instruments which are not subsidiaries , associates or joint ventures, are initially measured at fair value which is normally the transaction price.
Such assets are subsequently carried at fair value and the changes in fair value are recognised in the profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		5

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 November 2024	92,300		92,300
At 31 October 2025	92,300		92,300
Accumulated amortisation
At 01 November 2024	92,300		92,300
At 31 October 2025	92,300		92,300
Net book value
At 31 October 2025	0		0
At 31 October 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 November 2024	37,529		37,529
Additions	2,083		2,083
Rounding	0		0
At 31 October 2025	39,612		39,612
Accumulated depreciation
At 01 November 2024	36,467		36,467
Charge for the financial year	1,619		1,619
At 31 October 2025	38,089		38,089
Net book value
At 31 October 2025	1,523		1,523
At 31 October 2024	1,062		1,062

5. Debtors

	2025		2024
	£		£
Trade debtors	59,574		87,688
S455	0		19,872
Other debtors	1,270		0
	60,844		107,560

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,833		10,000
Trade creditors	6,895		7,303
Taxation and social security	89,793		32,314
Other creditors	8,766		5,651
	116,287		55,268

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		10,000

There are no amounts included above in respect of which any security has been given by the small entity.