REGISTERED NUMBER: 01923106 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Beech Restoration Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Wright

Mrs J A Wright

SECRETARY:

S P Wright

REGISTERED OFFICE:

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

REGISTERED NUMBER:

01923106 (England and Wales)

ACCOUNTANTS:

TC Group

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

FIXED ASSETS

Tangible assets

4

23,467

28,058

CURRENT ASSETS

Stocks

79,885

3,400

Debtors

5

162,848

123,655

Cash at bank

260

69,724

242,993

196,779

CREDITORS

Amounts falling due within one year

6

143,497

104,200

NET CURRENT ASSETS

99,496

92,579

TOTAL ASSETS LESS CURRENT LIABILITIES

122,963

120,637

CREDITORS

Amounts falling due after more than one year

7

(2,957

)

(16,248

)

PROVISIONS FOR LIABILITIES

(4,459

)

(6,875

)

NET ASSETS

115,547

97,514

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

115,397

97,364

115,547

97,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

S P Wright - Director

1.	STATUTORY INFORMATION

Beech Restoration 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office Equipment

-

15% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 December 2024

14,241

54,923

2,803

71,967

Additions

797

-

1,222

2,019

At 30 November 2025

15,038

54,923

4,025

73,986

DEPRECIATION

At 1 December 2024

11,755

30,826

1,328

43,909

Charge for year

492

5,715

403

6,610

At 30 November 2025

12,247

36,541

1,731

50,519

NET BOOK VALUE

At 30 November 2025

2,791

18,382

2,294

23,467

At 30 November 2024

2,486

24,097

1,475

28,058

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

40,890

DEPRECIATION

At 1 December 2024

21,271

Charge for year

4,905

At 30 November 2025

26,176

NET BOOK VALUE

At 30 November 2025

14,714

At 30 November 2024

19,619

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

161,540

113,742

Other debtors

1,308

9,913

162,848

123,655

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

17,901

10,000

Hire purchase contracts

8,291

8,607

Trade creditors

28,206

20,684

Taxation and social security

8,496

1,035

Other creditors

80,603

63,874

143,497

104,200

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

5,000

Hire purchase contracts

2,957

11,248

2,957

16,248