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REGISTERED NUMBER: 06458391 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2021

for

Beaumont Landscapes Holdings Limited

Beaumont Landscapes Holdings Limited (Registered number: 06458391)






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beaumont Landscapes Holdings Limited

Company Information
for the Year Ended 31 December 2021







DIRECTORS: M W Lineton
S A Lineton





SECRETARY: S A Lineton





REGISTERED OFFICE: Beaumont House
Groat Drive
Aycliffe Industrial Estate
NEWTON AYCLIFFE
Co Durham
DL5 6HY





REGISTERED NUMBER: 06458391 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Balance Sheet
31 December 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 347,892 376,236
Investments 5 - 2
347,892 376,238

CURRENT ASSETS
Debtors 6 102,424 110,066
Investments 7 146,860 141,785
Cash at bank 274,305 301,759
523,589 553,610
CREDITORS
Amounts falling due within one year 8 101,473 50,408
NET CURRENT ASSETS 422,116 503,202
TOTAL ASSETS LESS CURRENT
LIABILITIES

770,008

879,440

CREDITORS
Amounts falling due after more than one
year

9

(37,771

)

-

PROVISIONS FOR LIABILITIES 12 (41,717 ) (55,839 )
NET ASSETS 690,520 823,601

CAPITAL AND RESERVES
Called up share capital 13 110 110
Retained earnings 690,410 823,491
SHAREHOLDERS' FUNDS 690,520 823,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 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.

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Balance Sheet - continued
31 December 2021


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 27 July 2022 and were signed on its behalf by:





M W Lineton - Director


Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

Beaumont Landscapes Holdings 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover
Turnover represents net invoiced hiring of goods, excluding value added tax.

Income Recognition
Income is recognised when a contract for the sale of goods or services is recognised as unconditional.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on cost
Fixtures and fittings - 15% to 33% on cost
Motor vehicles - 20% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Current investments
Investments are stated at fair value. Gains/losses are recognised in the Statement of Income and Retained Earnings.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2020 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1 January 2021 616,361 560 345,434 962,355
Additions 56,896 - 81,489 138,385
Disposals (118,416 ) - (170,481 ) (288,897 )
At 31 December 2021 554,841 560 256,442 811,843
DEPRECIATION
At 1 January 2021 350,750 560 234,809 586,119
Charge for year 82,583 - 44,891 127,474
Eliminated on disposal (97,346 ) - (152,296 ) (249,642 )
At 31 December 2021 335,987 560 127,404 463,951
NET BOOK VALUE
At 31 December 2021 218,854 - 129,038 347,892
At 31 December 2020 265,611 - 110,625 376,236

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 December 2021 is represented by:

Fixtures
Plant andandMotor
machineryfittingsvehiclesTotals
££££

Valuation in 20087,000-7,000
Cost547,841560256,442804,843
554,841560256,442811,843


If machinery and motor vehicles had not been revalued they would have been included at the following historical cost:

20212020
££
Cost3,09443,065
Aggregate depreciation3,09443,065

On transition, the revaluation of machinery and motor vehicles have been used as deemed cost.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST OR VALUATION
Additions 54,990
At 31 December 2021 54,990
DEPRECIATION
Charge for year 4,583
At 31 December 2021 4,583
NET BOOK VALUE
At 31 December 2021 50,407

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2021 2
Disposals (2 )
At 31 December 2021 -
NET BOOK VALUE
At 31 December 2021 -
At 31 December 2020 2

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Amounts due from related undertakings 102,127 110,066
Prepayments 297 -
102,424 110,066

7. CURRENT ASSET INVESTMENTS
2021 2020
£    £   
Listed investments 146,860 141,785

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Hire purchase contracts (see note 10) 8,881 -
Trade creditors 423 192
Taxation and social security 22,784 8,216
Directors' current accounts 69,385 42,000
101,473 50,408

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2021 2020
£    £   
Hire purchase contracts (see note 10) 37,771 -

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2021 2020
£    £   
Net obligations repayable:
Within one year 8,881 -
Between one and five years 37,771 -
46,652 -

Non-cancellable operating leases
2021 2020
£    £   
Within one year 8,732 8,732
Between one and five years 5,872 14,554
14,604 23,286

11. SECURED DEBTS

The following secured debts are included within creditors:

2021 2020
£    £   
Hire purchase contracts 46,652 -

The debts are secured on the assets to which they relate.

12. PROVISIONS FOR LIABILITIES
2021 2020
£    £   
Deferred tax 41,717 55,839

Deferred
tax
£   
Balance at 1 January 2021 55,839
Accelerated capital allowances (14,122 )
Balance at 31 December 2021 41,717

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
106 A Ordinary £1 106 106
2 B Ordinary £1 2 2
2 C Ordinary £1 2 2
110 110

14. RELATED PARTY DISCLOSURES

2021 2020
£ £
Amounts due to directors 69,385 42,000

No interest was charged.