Company Registration No. 09977784 (England and Wales)
WILF BECK ENTERPRISES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
St Matthews House
Haugh Lane
Hexham
Northumberland
NE46 3PU
WILF BECK ENTERPRISES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
WILF BECK ENTERPRISES LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
72,392
100,382
Current assets
Stocks
32,057
33,749
Debtors
5
27,361
27,361
Cash at bank and in hand
206,867
127,091
266,285
188,201
Creditors: amounts falling due within one year
6
(417,634)
(393,038)
Net current liabilities
(151,349)
(204,837)
Total assets less current liabilities
(78,957)
(104,455)
Creditors: amounts falling due after more than one year
7
(2,414)
(42,901)
Net liabilities
(81,371)
(147,356)
Capital and reserves
Called up share capital
8
1
1
Profit and loss reserves
(81,372)
(147,357)
Total equity
(81,371)
(147,356)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

WILF BECK ENTERPRISES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 18 August 2026
Miss F J Beck
Director
Company registration number 09977784 (England and Wales)
WILF BECK ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Wilf Beck Enterprises Limited is a private company limited by shares incorporated in England and Wales. The registered office is The County Hotel, Priestpopple, Hexham, Northumberland, NE46 1PS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% straight line
Fixtures and fittings
15% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

WILF BECK ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

WILF BECK ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable 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 amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

WILF BECK ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 6 -
1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
73
70
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 February 2025 and 31 January 2026
62,326
238,765
301,091
Depreciation and impairment
At 1 February 2025
36,147
164,562
200,709
Depreciation charged in the year
7,143
20,847
27,990
At 31 January 2026
43,290
185,409
228,699
Carrying amount
At 31 January 2026
19,036
53,356
72,392
At 31 January 2025
26,179
74,203
100,382
WILF BECK ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
27,361
27,361
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
29,089
31,589
Trade creditors
6,154
3,728
Taxation and social security
120,319
82,843
Other creditors
262,072
274,878
417,634
393,038
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
2,414
42,901
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
2026-01-31 2025-02-01 false false false 18 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Miss F J Beck 09977784 2025-02-01 2026-01-31 09977784 2026-01-31 09977784 2025-01-31 09977784 core:PlantMachinery 2026-01-31 09977784 core:FurnitureFittings 2026-01-31 09977784 core:PlantMachinery 2025-01-31 09977784 core:FurnitureFittings 2025-01-31 09977784 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 09977784 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 09977784 core:Non-currentFinancialInstruments core:AfterOneYear 2026-01-31 09977784 core:Non-currentFinancialInstruments core:AfterOneYear 2025-01-31 09977784 core:CurrentFinancialInstruments 2026-01-31 09977784 core:CurrentFinancialInstruments 2025-01-31 09977784 core:ShareCapital 2026-01-31 09977784 core:ShareCapital 2025-01-31 09977784 core:RetainedEarningsAccumulatedLosses 2026-01-31 09977784 core:RetainedEarningsAccumulatedLosses 2025-01-31 09977784 core:ShareCapitalOrdinaryShareClass1 2026-01-31 09977784 core:ShareCapitalOrdinaryShareClass1 2025-01-31 09977784 bus:Director1 2025-02-01 2026-01-31 09977784 core:PlantMachinery 2025-02-01 2026-01-31 09977784 core:FurnitureFittings 2025-02-01 2026-01-31 09977784 2024-02-01 2025-01-31 09977784 core:PlantMachinery 2025-01-31 09977784 core:FurnitureFittings 2025-01-31 09977784 2025-01-31 09977784 core:Non-currentFinancialInstruments 2026-01-31 09977784 core:Non-currentFinancialInstruments 2025-01-31 09977784 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 09977784 bus:OrdinaryShareClass1 2026-01-31 09977784 bus:OrdinaryShareClass1 2025-01-31 09977784 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09977784 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09977784 bus:FRS102 2025-02-01 2026-01-31 09977784 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 09977784 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP