BEAT ABOUT THE BUSH LIMITED


Director	PURBRICK, Adrian


Company Secretary	PURBRICK, Lucinda


Registered Address	12a Marlborough Place
	Brighton
	BN1 1WN


Registered Number	03215725 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		66,542		65,815
			66,542		65,815
Current assets
Debtors	4	202,567		306,680
Cash at bank and on hand		179,690		98,060
		382,257		404,740
Creditors amounts falling due within one year	5	(24,055)		(32,946)
Net current assets (liabilities)			358,202		371,794
Total assets less current liabilities			424,744		437,609
Net assets			424,744		437,609
Capital and reserves
Called up share capital			100		100
Profit and loss account			424,644		437,509
Shareholders' funds			424,744		437,609

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 November 2025, and are signed on its behalf by:

PURBRICK, Adrian
Director
Registered Company No. 03215725

BEAT ABOUT THE BUSH LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	15
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	15
	Office Equipment	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 July 24	23,581	511,833	22,368	45,832	664	604,278
Additions	-	13,872	-	287	-	14,159
At 30 June 25	23,581	525,705	22,368	46,119	664	618,437
Depreciation and impairment
At 01 July 24	22,440	462,875	8,021	44,889	238	538,463
Charge for year	171	10,767	2,152	278	64	13,432
At 30 June 25	22,611	473,642	10,173	45,167	302	551,895
Net book value
At 30 June 25	970	52,063	12,195	952	362	66,542
At 30 June 24	1,141	48,958	14,347	943	426	65,815

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	13,791	5,456
Other debtors	166,617	279,543
Prepayments and accrued income	22,159	21,681
Total	202,567	306,680

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	15,342	20,917
Bank borrowings and overdrafts	-	416
Taxation and social security	6,899	9,194
Other creditors	314	319
Accrued liabilities and deferred income	1,500	2,100
Total	24,055	32,946

6.	Related party transactions
	Included within other debtors is an amount of £156,107 (2024: £256,898) due from the director of the company. Interest has been charged on this balance at the official HMRC rate, and the balance has been repaid in full within 9 months of the year end.