REGISTERED NUMBER: 00801050 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Beard Evans Joinery Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S E Evans

G J J Evans

REGISTERED OFFICE:

Beard Evans Joinery Ltd

Shepherd Road

Cole Avenue

Gloucester

Gloucestershire

GL2 5EL

REGISTERED NUMBER:

00801050 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

HSBC

The Cross

Gloucester

GL1 2AP

FIXED ASSETS

Tangible assets

4

6,281

7,454

CURRENT ASSETS

Stocks

40,264

43,586

Debtors

5

98,480

114,893

Cash at bank and in hand

70,854

108,609

209,598

267,088

CREDITORS

Amounts falling due within one year

6

86,410

59,302

NET CURRENT ASSETS

123,188

207,786

TOTAL ASSETS LESS CURRENT LIABILITIES

129,469

215,240

PROVISIONS FOR LIABILITIES

1,193

1,416

NET ASSETS

128,276

213,824

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

128,176

213,724

SHAREHOLDERS' FUNDS

128,276

213,824

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 September 2026 and were signed on its behalf by:

G J J Evans - Director

Mrs S E Evans - Director

1.	STATUTORY INFORMATION

Beard Evans Joinery 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 May 2025

62,983

11,202

29,789

103,974

Additions

-

920

-

920

At 30 April 2026

62,983

12,122

29,789

104,894

Depreciation

At 1 May 2025

62,586

10,512

23,422

96,520

Charge for year

99

402

1,592

2,093

At 30 April 2026

62,685

10,914

25,014

98,613

Net book value

At 30 April 2026

298

1,208

4,775

6,281

At 30 April 2025

397

690

6,367

7,454

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

77,769

96,743

Other debtors

20,711

18,150

98,480

114,893

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade creditors

20,222

24,192

Taxation and social security

14,938

18,493

Other creditors

51,250

16,617

86,410

59,302

7.	LEASING AGREEMENTS

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

30/4/26

30/4/25

£

£

Within one year

24,791

24,292

Between one and five years

98,896

100,541

In more than five years

-

23,146

123,687

147,979

8.	RELATED PARTY DISCLOSURES

G J J Evans and Mrs S E Evans

Directors

A loan exists between the directors and the company. At 30 April 2026, the company owed the directors £48,225 (2025 - £13,601). The loan, included within other creditors, is interest free and has no fixed repayment terms.