REGISTERED NUMBER: 01988375 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Beacon Water Treatments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Rex

M J Southwell

D Icke

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

01988375 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

BANKERS:

Virgin Money

7 Gold Street

Northampton

Northamptonshire

NN1 1EN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

287,367

227,551

287,367

227,551

CURRENT ASSETS

Stocks

37,729

40,340

Debtors

6

540,210

522,549

Cash at bank and in hand

774,730

858,920

1,352,669

1,421,809

CREDITORS

Amounts falling due within one year

7

351,695

392,963

NET CURRENT ASSETS

1,000,974

1,028,846

TOTAL ASSETS LESS CURRENT LIABILITIES

1,288,341

1,256,397

CREDITORS

Amounts falling due after more than one year

8

(3,334

)

(13,333

)

PROVISIONS FOR LIABILITIES

(11,762

)

(11,238

)

NET ASSETS

1,273,245

1,231,826

CAPITAL AND RESERVES

Called up share capital

9

7,407

7,407

Share premium

12,916

12,916

Capital redemption reserve

3,334

3,334

Retained earnings

1,249,588

1,208,169

SHAREHOLDERS' FUNDS

1,273,245

1,231,826

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

D Icke - Director

1.	STATUTORY INFORMATION

Beacon Water Treatments 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.

Revenue

Revenue represents amounts chargeable to customers during the year, excluding Value Added Tax. Goods and services provided to customers, which at the balance sheet date have not been invoiced, have been recognised as revenue. Revenue recognised in this manner is based on an assessment of the fair value of the goods/services provided at the balance sheet date as a proportion of the total value of the goods/services contracted for. Revenue is only recognised where the company has a contractual right to receive consideration for the goods/services provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of two years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

12.5% on cost

Fixtures and fittings

-

12.5% on cost

Motor vehicles

-

20% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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 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.

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 25 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

27,127

AMORTISATION

At 1 March 2024

and 28 February 2025

27,127

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

9,670

458,882

468,552

Additions

-

170,040

170,040

Disposals

-

(60,699

)

(60,699

)

At 28 February 2025

9,670

568,223

577,893

DEPRECIATION

At 1 March 2024

-

241,001

241,001

Charge for year

-

85,204

85,204

Eliminated on disposal

-

(35,679

)

(35,679

)

At 28 February 2025

-

290,526

290,526

NET BOOK VALUE

At 28 February 2025

9,670

277,697

287,367

At 29 February 2024

9,670

217,881

227,551

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

495,398

481,321

Other debtors

44,812

41,228

540,210

522,549

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

67,267

73,760

Taxation and social security

136,347

176,447

Other creditors

138,081

132,756

351,695

392,963

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,334

13,333

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6,666

Ordinary

£1

6,666

6,666

741

B Ordinary

£1

741

741

7,407

7,407