K S Bevan Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05948056 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

K S BEVAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K S Bevan

Mrs J M Bevan

SECRETARY:

Mrs J M Bevan

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

05948056 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Intangible assets

4

-

1,500

Tangible assets

5

26,192

31,407

26,192

32,907

CURRENT ASSETS

Stocks

9,107

9,085

Debtors

6

29,320

35,746

Cash at bank

39,194

51,736

77,621

96,567

CREDITORS

Amounts falling due within one year

7

47,246

61,098

NET CURRENT ASSETS

30,375

35,469

TOTAL ASSETS LESS CURRENT
LIABILITIES

56,567

68,376

PROVISIONS FOR LIABILITIES

8

4,976

7,852

NET ASSETS

51,591

60,524

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

51,491

60,424

SHAREHOLDERS' FUNDS

51,591

60,524

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mrs J M Bevan - Director

K S Bevan - Director

1.	STATUTORY INFORMATION

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tools & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at retail.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

28,500

Amortisation for year

1,500

At 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,500

5.	TANGIBLE FIXED ASSETS

Tools &

Motor

Computer

equipment

vehicles

equipment

Totals

£

COST

At 1 January 2025

25,591

29,696

8,009

63,296

Additions

2,094

-

2,094

At 31 December 2025

27,685

29,696

8,009

65,390

DEPRECIATION

At 1 January 2025

17,021

8,254

6,614

31,889

Charge for year

1,600

5,360

349

7,309

At 31 December 2025

18,621

13,614

6,963

39,198

NET BOOK VALUE

At 31 December 2025

9,064

16,082

1,046

26,192

At 31 December 2024

8,570

21,442

1,395

31,407

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

28,594

160

Other debtors

726

35,586

29,320

35,746

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

14,589

6,107

Taxation and social security

20,132

34,069

Other creditors

12,525

20,922

47,246

61,098

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

4,976

7,852

Deferred

tax

£

Balance at 1 January 2025

7,852

Credit for the year

(2,876

)

Balance at 31 December 2025

4,976

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

50

Ordinary

£1

50

Ordinary 'A'

£1

50

100

Ordinary 'A' shares are non-voting shares.

10.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

K S Bevan and Mrs J M Bevan

Balance outstanding at start of year

34,230

54,460

Amounts advanced

-

108,014

Amounts repaid

-

(128,244

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

34,230

Interest has been charged at the official rate of 2.25% on the directors' loan.