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REGISTERED NUMBER: 13057931 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

BEACHCOMBER HOLDINGS LIMITED

BEACHCOMBER HOLDINGS LIMITED (REGISTERED NUMBER: 13057931)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEACHCOMBER HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: Mr R E Playle
Mrs L C Playle
Mrs C L Durham





SECRETARY: Mrs C L Durham





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Southampton
Hampshire
SO50 9PD





REGISTERED NUMBER: 13057931 (England and Wales)






BEACHCOMBER HOLDINGS LIMITED (REGISTERED NUMBER: 13057931)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 3,251
Investments 6 - 1,950
Investment property 7 280,000 280,000
280,000 285,201

CURRENT ASSETS
Debtors 8 26,029 2,079
Cash at bank 1,410,403 1,530,749
1,436,432 1,532,828
CREDITORS
Amounts falling due within one year 9 4,690 14,186
NET CURRENT ASSETS 1,431,742 1,518,642
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,711,742

1,803,843

PROVISIONS FOR LIABILITIES 3,885 3,355
NET ASSETS 1,707,857 1,800,488

CAPITAL AND RESERVES
Called up share capital 10 100 100
Other reserves 264,503 264,503
Fair value reserve 11 11,612 12,544
Retained earnings 1,431,642 1,523,341
SHAREHOLDERS' FUNDS 1,707,857 1,800,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th January 2024 and were signed on its behalf by:




Mr R E Playle - Director


BEACHCOMBER HOLDINGS LIMITED (REGISTERED NUMBER: 13057931)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023


1. STATUTORY INFORMATION

Beachcomber 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention, modified for the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable for the supply of furnished holiday let accommodation and services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% straight line
Fixtures and fittings - 25% straight line
Computer equipment - 25% straight line

All fixed assets are initially recorded at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BEACHCOMBER HOLDINGS LIMITED (REGISTERED NUMBER: 13057931)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


3. ACCOUNTING POLICIES - continued

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st January 2023 1,813 1,689 730 4,232
Disposals (1,813 ) (1,689 ) (730 ) (4,232 )
At 31st December 2023 - - - -
DEPRECIATION
At 1st January 2023 485 354 142 981
Charge for year 364 422 156 942
Eliminated on disposal (849 ) (776 ) (298 ) (1,923 )
At 31st December 2023 - - - -
NET BOOK VALUE
At 31st December 2023 - - - -
At 31st December 2022 1,328 1,335 588 3,251

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st January 2023 1,950
Disposals (1,950 )
At 31st December 2023 -
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 1,950

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st January 2023
and 31st December 2023 280,000
NET BOOK VALUE
At 31st December 2023 280,000
At 31st December 2022 280,000

BEACHCOMBER HOLDINGS LIMITED (REGISTERED NUMBER: 13057931)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


7. INVESTMENT PROPERTY - continued

Fair value at 31st December 2023 is represented by:
£   
Valuation in 2021 15,497
Cost 264,503
280,000

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 397 281
Other debtors 25,632 1,798
26,029 2,079

Included in other debtors is £nil (2022: £1,798) in relation to prepayments and accrued income.

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security - 33
Other creditors 4,690 14,153
4,690 14,186

Included in other creditors are accruals of £3,860 (2022: £Nil).

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
80 A Ordinary £1 80 80
20 B Ordinary £1 20 20
100 100

11. RESERVES
Fair
value
reserve
£   
At 1st January 2023 12,544
Deferred tax tfr to FV Reserve (932 )

At 31st December 2023 11,612

BEACHCOMBER HOLDINGS LIMITED (REGISTERED NUMBER: 13057931)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2023 and 31st December 2022:

2023 2022
£    £   
Mr R E Playle and Mrs L C Playle
Balance outstanding at start of year - -
Amounts advanced 26,467 -
Amounts repaid (836 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,631 -

The advances to the directors are unsecured, with interest charged at HMRC approved rates and will be repaid within nine months of the year end.