B-Eames Cutting Guide Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12410934

		2026
	Notes	£	£
FIXED ASSETS
Intangible Assets			8,422,920
Tangible Assets	4		(13,033 )

			8,409,887
CURRENT ASSETS
Debtors	5	14,733
Cash at bank and in hand		447

		15,180
Creditors: Amounts Falling Due Within One Year	6	(10,832 )

NET CURRENT ASSETS (LIABILITIES)			4,348

TOTAL ASSETS LESS CURRENT LIABILITIES			8,414,235

Creditors: Amounts Falling Due After More Than One Year	7		(55,978 )

NET ASSETS			8,358,257

CAPITAL AND RESERVES
Called up share capital	8		1,170
Share premium account			106,830
Revaluation reserve	9		8,422,920
Profit and Loss Account			(172,663 )

SHAREHOLDERS' FUNDS			8,358,257

Page 1

Page 2

B-Eames Cutting Guide Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Alen EAMES Director	Ms Stephanie FARRUGIA Director
29/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

B-Eames Cutting Guide Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12410934 . The registered office is 15 Terracotta Way Liphook, Hampshire, England, GU30 7WL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	-	-	-
Additions	1,375	-	1,375

As at 31 January 2026	1,375	-	1,375

Depreciation
As at 1 February 2025	-	-	-
Provided during the period	550	13,858	14,408

As at 31 January 2026	550	13,858	14,408

Net Book Value
As at 31 January 2026	825	(13,858 )	(13,033 )

As at 1 February 2025	-	-	-

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B-Eames Cutting Guide Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026
	£
Due within one year
Prepayments and accrued income	(242 )
AMAZON PAYMENTSHELD-B-EAMES	72
Aqua Card	2,744
Loftrobe Limited	6,923
Loftrobe Surveyingand Fitting Ltd	5,196
RESUSABLE ASSET	40

	14,733

6. Creditors: Amounts Falling Due Within One Year

	2026
	£
VAT	1,984
Accounts Payable	17
Cash account	351
Club Platinum	916
Rounding	(12 )
Suspense	5,051
Accruals and deferred income	1,500
Directors' loan accounts	1,025

	10,832

7. Creditors: Amounts Falling Due After More Than One Year

	2026
	£
Bank loans	(2,805 )
AGNES FARRUGIA-LOAN	1,356
Ecobuild	8,250
Loan	49,177

	55,978

8. Share Capital

	2026
	£
Allotted, Called up and fully paid	1,170

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B-Eames Cutting Guide Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 February 2025	-	8,422,920	(164,464 )
Loss for the year and total comprehensive income	-	-	(8,199 )

Share capital reduction	106,830	-	-

As at 31 January 2026	106,830	8,422,920	(172,663 )