REGISTERED NUMBER: 12804857 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Beaver No.9 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J L Maunder

A J L Maunder

REGISTERED OFFICE:

The Old Dairy

Cadhay

Ottery St Mary

Devon

EX11 1QT

REGISTERED NUMBER:

12804857 (England and Wales)

ACCOUNTANTS:

Blue Sky

Chartered Accountants

The Old Dairy

Cadhay

Ottery St Mary

Devon

EX11 1QT

FIXED ASSETS

Tangible assets

4

66,569

63,770

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

13,951

8,873

Cash at bank

40,084

77,682

57,035

89,555

CREDITORS

Amounts falling due within one year

6

79,615

97,481

NET CURRENT LIABILITIES

(22,580

)

(7,926

)

TOTAL ASSETS LESS CURRENT LIABILITIES

43,989

55,844

PROVISIONS FOR LIABILITIES

10,391

8,945

NET ASSETS

33,598

46,899

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

33,498

46,799

SHAREHOLDERS' FUNDS

33,598

46,899

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 29 July 2026 and were signed on its behalf by:

A J L Maunder - Director

1.	Statutory information

Beaver No.9 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.

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.

Tangible fixed assets

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

Plant and machinery etc

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors are initially recognised at the transaction price and therefore stated at amortisation cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortisation cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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

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 13 (2024 - 9 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 November 2024

92,425

1,804

94,229

Additions

15,944

1,133

17,077

At 31 October 2025

108,369

2,937

111,306

Depreciation

At 1 November 2024

29,737

722

30,459

Charge for year

13,958

320

14,278

At 31 October 2025

43,695

1,042

44,737

Net book value

At 31 October 2025

64,674

1,895

66,569

At 31 October 2024

62,688

1,082

63,770

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

13,951

8,873

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

10,493

8,091

Amounts owed to group undertakings

27,231

26,909

Taxation and social security

32,778

54,722

Other creditors

9,113

7,759

79,615

97,481