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Registration number: 09326817

Beacon Installations Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Beacon Installations Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Beacon Installations Limited

(Registration number: 09326817)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 22,788 | 2,404
Current assets |  |  |
Debtors | 5 | 17,413 | 15,876
Cash at bank and in hand |  | 67,394 | 25,001
|  | 84,807 | 40,877
Creditors: Amounts falling due within one year | 6 | (43,124) | (12,469)
Net current assets |  | 41,683 | 28,408
Total assets less current liabilities |  | 64,471 | 30,812
Provisions for liabilities |  | (4,330) | -
Net assets |  | 60,141 | 30,812
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 60,041 | 30,712
Shareholders' funds |  | 60,141 | 30,812

For the financial year ending 30 November 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 24 August 2026

......................................... J S Gravenstede Director

Beacon Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

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

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

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 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 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 provision of installation services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

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:

Beacon Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance basis
Office equipment | 25% straight line basis
Motor vehicles | 25% reducing balance basis

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.

Debtors

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

Beacon Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 3,358 | 5,597 | - | 8,955
Additions | - | - | 21,680 | 21,680
At 30 November 2025 | 3,358 | 5,597 | 21,680 | 30,635
Depreciation
At 1 December 2024 | 2,982 | 3,569 | - | 6,551
Charge for the year | 94 | 750 | 452 | 1,296
At 30 November 2025 | 3,076 | 4,319 | 452 | 7,847
Carrying amount
At 30 November 2025 | 282 | 1,278 | 21,228 | 22,788
At 30 November 2024 | 376 | 2,028 | - | 2,404

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,291 | 10,319
Prepayments | 1,111 | 1,778
Other debtors | 14,011 | 3,779
| 17,413 | 15,876

Beacon Installations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 29,073 | 1,041
Taxation and social security | 8,117 | 4,054
Other creditors | 5,934 | 7,374
| 43,124 | 12,469

7 | Related party transactions

Transactions with the director

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
J S Gravenstede
Short term loan | 1,517 | 11,770 | (4,881) | 8,406

2024 | At 1 December 2023 £ | Advances to director £ | Repayments by director £ | At 30 November 2024 £
J S Gravenstede
Short term loan | 1,728 | 4,894 | (5,105) | 1,517