BEATUS VIR LIMITED


Director	P Ellson


Registered Address	3c Holborough Road
	Snodland
	ME6 5NL


Registered Number	12495218 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	3		140,000		140,000
			140,000		140,000
Current assets
Debtors	4	21,907		-
Cash at bank and on hand		914		243
		22,821		243
Creditors amounts falling due within one year	5	(37,743)		(11,490)
Net current assets (liabilities)			(14,922)		(11,247)
Total assets less current liabilities			125,078		128,753
Creditors amounts falling due after one year	6		(79,006)		(85,244)
Provisions for liabilities	7		(2,398)		(2,398)
Net assets			43,674		41,111
Capital and reserves
Called up share capital			100		100
Revaluation reserve			10,225		10,225
Profit and loss account			33,349		30,786
Shareholders' funds	8		43,674		41,111

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 September 2026, and are signed on its behalf by:

P Ellson
Director
Registered Company No. 12495218

BEATUS VIR LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

	Turnover policy
	Turnover is recognised as rental income and management charges.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Investment property
	Investment property comprises £140,000. The fair value of the investment property has been arrived at on the basis of a valuation carried out at by the directors best estimate. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.


		£
	Fair value at 01 April 25	140,000
	At 31 March 26	140,000

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	21,907	-
Total	21,907	-

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	11,462	4,728
Other creditors	23,955	4,436
Accrued liabilities and deferred income	2,326	2,326
Total	37,743	11,490

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	79,006	85,244
Total	79,006	85,244


	Included within other creditors is a loan secured by a fixed and floating charge over the company’s assets. The floating charge covers all the property and undertaking of the company and is subject to a negative pledge.

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	2,398	2,398
Total	2,398	2,398

8.	Revaluation reserve


		£
	Reserve at 01 April 25	10,225
	At 31 March 26	10,225