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Registered number: 05361108
Beacon Heating & Boiler Supplies Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
Prepared By:
Malcolm J Greer
Chartered Certified Accountant
3 Jesse Terrace
Reading
Berkshire
RG1 7RS
Beacon Heating & Boiler Supplies Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
DIRECTORS
Mr. Stephen G. Bullen
Mr. Alan Cumber - Retired 26 December 2025
SECRETARY
Mrs. Brenda L. Bullen
REGISTERED OFFICE
COMPANY DETAILS
Private company limited by shares registered in , registered number 05361108
ACCOUNTANTS
Malcolm J Greer
Chartered Certified Accountant
3 Jesse Terrace
Reading
Berkshire
RG1 7RS
Beacon Heating & Boiler Supplies Limited
ACCOUNTS
FOR THEYEARENDED31/12/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Beacon Heating & Boiler Supplies Limited
BALANCE SHEET AT 31/12/2025
20252024
Notes££
FIXED ASSETS
Tangible assets33,4406,428
CURRENT ASSETS
Stock76,45076,250
Debtors522,45437,499
Cash at bank and in hand2,17017,608
101,074131,357
CREDITORS: Amounts falling due within one year6107,594130,664
NET CURRENT (LIABILITIES) / ASSETS(6,520)693
TOTAL ASSETS LESS CURRENT LIABILITIES(3,080)7,121
CREDITORS: Amounts falling due after more than one year7-8,333
PROVISIONS FOR LIABILITIES AND CHARGES86521,199
NET LIABILITIES(3,732)(2,411)
CAPITAL AND RESERVES
Called up share capital9100100
Profit and loss account(3,832)(2,511)
SHAREHOLDERS' FUNDS(3,732)(2,411)
For the year ending 31/12/2025 the company was entitled to exemption 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 directors acknowledge 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/08/2026 and signed on their behalf by
.............................
Mr. Stephen G. Bullen
Director
Beacon Heating & Boiler Supplies Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesstraight line 20%
Fixtures and Fittingsstraight line 20%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20252024
No.No.
Average number of employees23
Beacon Heating & Boiler Supplies Limited
3. TANGIBLE FIXED ASSETS
CommercialFixtures
Vehiclesand FittingsEquipmentTotal
££££
Cost
At 01/01/202514,7003,5584,66222,920
At 31/12/202514,7003,5584,66222,920
Depreciation
At 01/01/20258,3303,5034,65916,492
For the year2,94048-2,988
At 31/12/202511,2703,5514,65919,480
Net Book Amounts
At 31/12/20253,430733,440
At 31/12/20246,3705536,428
4. STOCK 20252024
££
Stock comprises:
Stock76,45076,250
76,45076,250
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors16,06432,852
UK corporation tax1,2491,503
PAYE control675675
Other debtors3,767-
Prepayments699885
Directors current account-1,584
22,45437,499
Beacon Heating & Boiler Supplies Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT2,1603,060
Directors current account3,7991,777
Bank Loan8,33320,000
Trade creditors32,08236,118
Other creditors59,60068,000
Accruals1,6201,709
107,594130,664
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (unsecured) >1yr-8,333
-8,333
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation6521,199
6521,199
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
80 Ordinary A shares of £1 each8080
10 Ordinary Y shares of £1 each1010
10 Ordinary Z shares of £1 each1010
100100
The total share capital of the Company has been subdivided into twenty six classes of ordinary share labelled A to Z incusive. Each class of ordinary share has an authorise dshare capital of 1,000 £1 shares. The shares have the same rights and restrictions and rank pari passu in all respects save as regards voting, share classes N to Z inclusive shall not be entitled to vote at any meeting of the Company. As regards income, share classes A to Z inclusive shall be entiteld to varying amounts of dividends at the discretion of the Directors, as declared by the Company from time to time.
Beacon Heating & Boiler Supplies Limited
10. CONTROLLING PARTY
The ultimate controlling party is Mr. Stephen G. Bullen.
11. RELATED PARTY TRANSACTIONS
During the year, the company paid £16,200 (2024 - £21,600) in rent to occupy its shop premises. It is considered that this rental charge represented the normal market price.
The shop premises are owned directly by Mr. Stephen G. Bullen and his wife Mrs. Brenda L. Bullen.