REGISTERED NUMBER: 01847014 (England and Wales)

Financial Statements

for the Year Ended 31 May 2026

for

Beka Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J Burkitt

Ms J A Drewell

Mrs E L Rookwood

O Lebreton

SECRETARY:

Mrs E L Rookwood

REGISTERED OFFICE:

Old Charlton Road

Hitchin

Hertfordshire

SG5 2DA

REGISTERED NUMBER:

01847014 (England and Wales)

AUDITORS:

Wright Vigar Limited

Statutory Auditors

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

215,636

173,467

CURRENT ASSETS

Stocks

5

962,363

905,327

Debtors

6

992,584

1,235,358

Cash at bank and in hand

2,853,124

2,772,313

4,808,071

4,912,998

CREDITORS

Amounts falling due within one year

7

302,114

544,540

NET CURRENT ASSETS

4,505,957

4,368,458

TOTAL ASSETS LESS CURRENT LIABILITIES

4,721,593

4,541,925

CAPITAL AND RESERVES

Called up share capital

9

3,489

3,489

Capital redemption reserve

10

1,509

1,509

Retained earnings

10

4,716,595

4,536,927

SHAREHOLDERS' FUNDS

4,721,593

4,541,925

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 7 October 2026 and were signed on its behalf by:

C J Burkitt - Director

1.	STATUTORY INFORMATION

Beka Associates Limited 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.

Turnover is recognised on the dispatch of the goods to customers.

Tangible fixed assets

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

Improvements to property

-

20% straight line and Over the period of the lease

Plant and machinery

-

25% straight line and 20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% straight line

The company capitalise all assets with a value of £500 or more. Items less than this are charged through the income statement.

Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock. Work in progress and finished goods include labour and attributable overheads.

Stock component costs have been valued at 90% of actual cost to reflect expected manufacturing wastage, process losses and inventory obsolescence, in line with industry practice and prudent inventory valuation principles.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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 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 yearyear 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currency transactions

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2025 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 June 2025

124,009

478,581

13,302

2,962

618,854

Additions

10,676

74,748

-

13,238

98,662

Disposals

-

(6,514

)

-

(545

)

(7,059

)

At 31 May 2026

134,685

546,815

13,302

15,655

710,457

DEPRECIATION

At 1 June 2025

53,484

381,190

9,515

1,198

445,387

Charge for year

23,204

31,163

692

1,035

56,094

Eliminated on disposal

-

(6,165

)

-

(495

)

(6,660

)

At 31 May 2026

76,688

406,188

10,207

1,738

494,821

NET BOOK VALUE

At 31 May 2026

57,997

140,627

3,095

13,917

215,636

At 31 May 2025

70,525

97,391

3,787

1,764

173,467

5.

STOCKS

2026

2025

£

£

Stocks

962,363

905,327

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

442,563

446,393

Other debtors

59,160

167,799

501,723

614,192

Amounts falling due after more than one year:

Other debtors

490,861

621,166

Aggregate amounts

992,584

1,235,358

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

117,719

95,301

Corporation tax

2,363

-

VAT

10,046

-

Other creditors

30,701

64,318

Directors' current accounts

141,285

384,921

302,114

544,540

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

74,000

74,000

Between one and five years

98,667

172,667

172,667

246,667

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

174,450

A Ordinary 1p

1p

1,745

1,745

87,225

D Ordinary 1p

1p

872

872

87,225

E Ordinary 1p

1p

872

872

3,489

3,489

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 June 2025

4,536,927

1,509

4,538,436

Profit for the year

229,293

229,293

Dividends

(49,625

)

(49,625

)

At 31 May 2026

4,716,595

1,509

4,718,104

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Colcomb FCCA (Senior Statutory Auditor)

for and on behalf of Wright Vigar Limited

12.	RELATED PARTY DISCLOSURES

During the year the company paid rental and insurance costs totalling £91,920 (2025 :£92,704) to a director. At the year end there was £141,285 (2025 :£384,921) outstanding to directors.