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Company Registration No. 11654231 (England and Wales)
Beattie & Roberts Imports Ltd Unaudited accounts for the year ended 30 November 2025
Beattie & Roberts Imports Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Beattie & Roberts Imports Ltd Company Information for the year ended 30 November 2025
Directors
Thomas Ian James Beattie Francis Alexander Roberts
Company Number
11654231 (England and Wales)
Registered Office
57 Newington Green London N16 9PX England
Accountants
Viewpoint Partners Ltd Suite 3.06 1-3 Brixton Road London SW9 6DE
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Beattie & Roberts Imports Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
22,951 
750 
Current assets
Inventories
183,106 
171,281 
Debtors
5
287,337 
43,066 
Cash at bank and in hand
5,507 
2,484 
475,950 
216,831 
Creditors: amounts falling due within one year
6
(496,608)
(119,653)
Net current (liabilities)/assets
(20,658)
97,178 
Total assets less current liabilities
2,293 
97,928 
Creditors: amounts falling due after more than one year
7
- 
(56,006)
Net assets
2,293 
41,922 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,291 
41,920 
Shareholders' funds
2,293 
41,922 
For the 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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
Francis Alexander Roberts Director Company Registration No. 11654231
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Beattie & Roberts Imports Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Beattie & Roberts Imports Ltd is a private company, limited by shares, registered in England and Wales, registration number 11654231. The registered office is 57 Newington Green, London, N16 9PX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 November 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
- 
3,000 
3,000 
Additions
22,201 
- 
22,201 
At 30 November 2025
22,201 
3,000 
25,201 
Depreciation
At 1 December 2024
- 
2,250 
2,250 
At 30 November 2025
- 
2,250 
2,250 
Net book value
At 30 November 2025
22,201 
750 
22,951 
At 30 November 2024
- 
750 
750 
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Beattie & Roberts Imports Ltd Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
82,031 
6,065 
Amounts due from group undertakings etc.
- 
37,001 
Accrued income and prepayments
132,660 
- 
214,691 
43,066 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
44,895 
- 
Other debtors
27,751 
- 
72,646 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
352,324 
- 
VAT
24,882 
13,573 
Trade creditors
65,291 
85,351 
Taxes and social security
52,708 
12,563 
Other creditors
1,403 
6,775 
Loans from directors
- 
1,391 
496,608 
119,653 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
56,006 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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