Company No: 07649135 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	194		259
		194		259
Current assets
Stocks	4	250		250
Debtors	5	187,392		200,735
Cash at bank and in hand		86,589		1,170
		274,231		202,155
Creditors: amounts falling due within one year	6	( 153,084)		( 125,383)
Net current assets		121,147		76,772
Total assets less current liabilities		121,341		77,031
Net assets		121,341		77,031
Capital and reserves
Called-up share capital		200		200
Share premium account		8,540		8,540
Profit and loss account		112,601		68,291
Total shareholders' funds		121,341		77,031

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bewley Ltd (registered number: 07649135) were approved and authorised for issue by the Director on 19 October 2026. They were signed on its behalf by:

J R Chamberlain Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bewley Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Parker House, Tanyard Lane, Bexley, DA5 1AH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 December 2024	5,866		5,866
At 30 November 2025	5,866		5,866
Accumulated depreciation
At 01 December 2024	5,607		5,607
Charge for the financial year	65		65
At 30 November 2025	5,672		5,672
Net book value
At 30 November 2025	194		194
At 30 November 2024	259		259

4. Stocks

	2025		2024
	£		£
Work in progress	250		250

5. Debtors

	2025		2024
	£		£
Trade debtors	20,088		66,535
Other debtors	167,304		134,200
	187,392		200,735

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	1,985		4,608
Trade creditors	43,894		81,100
Taxation and social security	42,512		30,323
Other creditors	64,693		9,352
	153,084		125,383

7. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Amounts due to/( from) directors	13,425		(31,098)

During the year the director was advanced £Nil (2024: £99,769) and made repayments of £31,098 (2024: £107,094).

The loan to the director is unsecured and repayable on demand.