Beeta Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC575321

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		198		297
Investment Properties	5		254,714		254,714

			254,912		255,011
CURRENT ASSETS
Debtors	6	1,950		1,950
Cash at bank and in hand		7,869		8,279

		9,819		10,229
Creditors: Amounts Falling Due Within One Year	7	(163,832 )		(163,955 )

NET CURRENT ASSETS (LIABILITIES)			(154,013 )		(153,726 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100,899		101,285

Creditors: Amounts Falling Due After More Than One Year	8		(115,172 )		(115,172 )

NET LIABILITIES			(14,273 )		(13,887 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(14,274 )		(13,888 )

SHAREHOLDERS' FUNDS			(14,273)		(13,887)

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Beeta Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bilal Tahir

Director

31/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Beeta Limited is a private company, limited by shares, incorporated in Scotland, registered number SC575321 . The registered office is 51 Admiral Street, Glasgow, G41 1HP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Reducing Balance 33%

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, excluding directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	958

As at 31 October 2025	958

Depreciation
As at 1 November 2024	661
Provided during the period	99

As at 31 October 2025	760

Net Book Value
As at 31 October 2025	198

As at 1 November 2024	297

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Beeta Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	254,714

The directors have estimated the fair value of the investment properties at the year-end based on available market data (e.g., recent comparable sales, online valuations, etc.). These valuations are unaudited and were not performed by a qualified valuer. The directors intend to obtain professional valuations post-year-end and will amend the accounts if a material difference is identified.

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	1,950	1,950

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Other creditors	162,715	161,448
Taxation and social security	1,117	2,507

	163,832	163,955

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Bank loans	115,172	115,172

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

10. Restatement

The comparative figures under Fixed Assets have been restated to present this as Investment Property in accordance with Section 16 of FRS 102. This is a change in presentation only and has no effect on net assets, reserves, or profit for any period presented.

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