Registration number: 04121197

BEVERLEY CUMMIN LETTINGS LIMITED

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 7

BEVERLEY CUMMIN LETTINGS LIMITED

Company Information

Director

Ms B C Cummin

Registered office

Regina House 124 Finchley Road London NW3 5JS

Accountants

Mawson Breskal & Co 6 Parkgate Avenue Barnet Herts EN4 0NR

BEVERLEY CUMMIN LETTINGS LIMITED

(Registration number: 04121197)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,882	2,509
Current assets
Debtors		22,590	25,504
Cash at bank and in hand		186,780	160,014
		209,370	185,518
Creditors: Amounts falling due within one year		(73,292)	(64,511)
Net current assets		136,078	121,007
Total assets less current liabilities		137,960	123,516
Accruals and deferred income		(24,394)	(37,390)
Net assets		113,566	86,126
Capital and reserves
Called up share capital	5	2	2
Retained earnings		113,564	86,124
Shareholders' funds		113,566	86,126

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 August 2026
 

......................................... Ms B C Cummin Director

BEVERLEY CUMMIN LETTINGS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Regina House
124 Finchley Road
London
NW3 5JS
England

The principal place of business is:
2 Hill Close
London
NW11 7JP

These financial statements were authorised for issue by the director on 4 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BEVERLEY CUMMIN LETTINGS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

BEVERLEY CUMMIN LETTINGS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

BEVERLEY CUMMIN LETTINGS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	15,073	15,073
At 31 December 2025	15,073	15,073
Depreciation
At 1 January 2025	12,564	12,564
Charge for the year	627	627
At 31 December 2025	13,191	13,191
Carrying amount
At 31 December 2025	1,882	1,882
At 31 December 2024	2,509	2,509

5	Share capital

6

Dividends

		2025		2024
		£		£
Interim dividend of £12,762.50 (2024 - £8,050.00) per ordinary share		25,525		16,100

7	Related party transactions

Transactions with the director

BEVERLEY CUMMIN LETTINGS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

2025	At 1 January 2025 £	At 31 December 2025 £
Ms B C Cummin
Brought forward	9,175	9,175
Advances	9,841	9,841
Salary overpaid	1,188	1,188
Private expenses paid	1,640	1,640
Rent due for use of home office	(5,760)	(5,760)
Interest charged at 2.25%	655	655
	16,739	16,739

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
Ms B C Cummin
Brought forward	9,515	-	(340)	9,175
Advances	9,841	-	-	9,841
Salary overpaid	-	1,188	-	1,188
Private expenses paid	-	1,640	-	1,640
Rent due for use of home office	(2,880)	-	(2,880)	(5,760)
Interest charged at 2.25%	282	373	-	655
	16,758	3,201	(3,220)	16,739

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,000	11,352
Contributions paid to money purchase schemes	32,000	12,500
	41,000	23,852