REGISTERED NUMBER: 09750468 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th June 2026

for

Beato Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A G Marsh

Mrs J Marsh

REGISTERED OFFICE:

C/O Towers + Gornall Ltd

River View, 96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

REGISTERED NUMBER:

09750468 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

991,742

991,742

991,742

991,742

CURRENT ASSETS

Debtors

6

21,153

25,783

Cash at bank

15,849

8,134

37,002

33,917

CREDITORS

Amounts falling due within one year

7

450,870

444,383

NET CURRENT LIABILITIES

(413,868

)

(410,466

)

TOTAL ASSETS LESS CURRENT LIABILITIES

577,874

581,276

CREDITORS

Amounts falling due after more than one year

8

583,556

600,850

NET LIABILITIES

(5,682

)

(19,574

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(5,782

)

(19,674

)

SHAREHOLDERS' FUNDS

(5,682

)

(19,574

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th September 2026 and were signed on its behalf by:

Mr A G Marsh - Director

1.	STATUTORY INFORMATION

Beato Holdings Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st July 2025

and 30th June 2026

970

AMORTISATION

At 1st July 2025

and 30th June 2026

970

NET BOOK VALUE

At 30th June 2026

-

At 30th June 2025

-

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1st July 2025

and 30th June 2026

991,742

NET BOOK VALUE

At 30th June 2026

991,742

At 30th June 2025

991,742

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

21,153

25,783

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

17,294

16,213

Other creditors

433,576

428,170

450,870

444,383

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

583,556

600,850

9.	RELATED PARTY DISCLOSURES

At 30 June 2026 the company owed £452 (2025 £452) to the directors of the company. No interest has been charged in the company in respect of the loan which is payable on demand and classified in creditors due within one year.

The directors are also the directors/shareholders of Hoofcount Limited. Hoofcount Limited trades from premises at Lewth Lane, Woodplumpton owned by Beato Holdings Ltd. During the year, a rent of £60,000 was charged to Hoofcount Limited for use of the premises.

At 30 June 206 the company owed £431,864 (2025 £426,519) to Hoofcount Limited.