Financial statements for year ended 31 March 2026

Company registration number: SC184488 (Scotland)

BEEMAC CONCRETE LIMITED Unaudited financial statements For the year ended 31 March 2026

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BEEMAC CONCRETE LIMITED		Company No. SC184488

Unaudited financial statements for the year ended 31 March 2026


	CONTENTS

	Company information		3
	Directors' report		4
	Balance sheet		5
	Notes		6

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BEEMAC CONCRETE LIMITED		Company No. SC184488

Company information for the year ended 31 March 2026


Directors	Mr William Gerard MCAVOY

Company secretary	Mrs Elaine Graham Mcavoy (Appointed 08/04/1998)

Company number	SC184488 (Scotland)

Registered office	10 Roadside Cumbernauld Glasgow G67 2SR

Accountant	TW Accounting Services LTD
	650 Stirling Road Cumbernauld Glasgow G67 4AB

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BEEMAC CONCRETE LIMITED		Company No. SC184488

Director's Report for the year ended 31 March 2026


The director presents his report and the financial statements for the year ended 31 March 2026.

Principal Activity

The principal activity of the company during the year was selling concrete products.

Director

Mr William Gerard MCAVOY

Statement of directors' responsibilities

The director is responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law, the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the director is required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed by

_________________________________________________________

Mr William Gerard MCAVOY
Director

Approved on 5 September 2026

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BEEMAC CONCRETE LIMITED		Company No. SC184488

Balance sheet as at 31 March 2026

			2026	2025
	Note		£	£
Fixed assets
Tangible assets	3		3,114	5,575
			3,114	5,575
Current assets
Stocks			-	1,236
Debtors	4		75,692	110,711
Cash at bank and in hand			23,810	25,618
			99,502	137,565
Creditors: amounts falling due within one year	5		(34,851)	(63,639)
Net current assets			64,651	73,926
Total assets less current liabilities			67,765	79,501
Net assets			67,765	79,501
Capital and reserves
Called up share capital			100	100
Profit and loss account			67,665	79,401
Shareholders' funds			67,765	79,501

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

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

The director acknowledges their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

These accounts were approved and signed by the director on 4 September 2026 __________________________________________________ Mr William Gerard MCAVOY

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BEEMAC CONCRETE LIMITED				Company No. SC184488

Notes to the accounts


1 Accounting policies

1.1 Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write down the cost of tangible fixed assets, on a straight line basis, to their residual values over their estimated useful lives as follows:
Plant and machinery	15% Reducing Balance
Motor vehicles	25% Reducing Balance

2 Average number of employees

The average number of employees during the year was: 2 (2025: 3).

3 Tangible Assets

		Plant and machinery	Motor vehicles			Fixtures and fittings		Total
		£	£			£		£
Cost
As at 1 April 2025		50,637	22,842			14,003		87,482
Disposals		(48,637)	-			(14,003)		(62,640)
As at 31 March 2026		2,000	22,842			-		24,842
Depreciation
As at 1 April 2025		50,428	18,777			12,702		81,907
Charged in year		12	1,016			-		1,028
Disposals		(48,506)	-			(12,701)		(61,207)
As at 31 March 2026		1,934	19,793			1		21,728
Net book value
As at 31 March 2026		66	3,049			(1)		3,114
As at 1 April 2025		209	4,065			1,301		5,575

4 Debtors
					2026		2025
					£		£
Trade debtors					74,784		110,711
Accrued income and prepayments					908		-
					75,692		110,711

5 Creditors: amounts falling due within one year
					2026		2025
					£		£
Trade creditors					28,560		53,448
VAT payable					4,517		5,596
Corporation Tax payable					1,102		-
Other taxes and social security payable					672		1,425
Accruals and deferred income					-		3,170
					34,851		63,639

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