Beck and Call Limited - Filleted accounts

Registered number

05969155

Beck and Call Limited

Filleted Accounts

31 October 2025

Beck and Call Limited
Registered number:		05969155
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		40,888			14,761

Current assets
Debtors	4	6,234			8,450
Cash at bank and in hand		20,933			35,549
		27,167			43,999

Creditors: amounts falling due within one year	5	(8,281)			(6,881)

Net current assets			18,886			37,118

Total assets less current liabilities			59,774			51,879

Creditors: amounts falling due after more than one year	6		(14,010)			(7,671)



Net assets			45,764			44,208

Capital and reserves
Called up share capital			165			165
Profit and loss account			45,599			44,043

Shareholders' funds			45,764			44,208

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J E Adler
Director
Approved by the board on 10 July 2026

Beck and Call Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% Reducing Balance
	Fixtures, fittings, tools and equipment			25% Reducing Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Computer Equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	8,748		10,366		41,125		60,239
	Additions	-		-		39,756		39,756
	At 31 October 2025	8,748		10,366		80,881		99,995

	Depreciation
	At 1 November 2024	7,124		9,837		28,517		45,478
	Charge for the year	406		132		13,091		13,629
	At 31 October 2025	7,530		9,969		41,608		59,107

	Net book value
	At 31 October 2025	1,218		397		39,273		40,888
	At 31 October 2024	1,624		529		12,608		14,761


4	Debtors					2025		2024
£							£

	Trade debtors					6,234		8,450


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					4,529		1,810
	Taxation and social security costs					2,792		5,071
	Accrued Expenses					960		-
						8,281		6,881


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		7,671
	Obligations under finance lease and hire purchase contracts					14,010		-
						14,010		7,671


7	Other information

	Beck and Call Limited is a private company limited by shares and incorporated in England. Its registered office is:
	54 Oakwood Road
	Bricket Wood
	St Albans
	Herts
	AL2 3PX