Company Registration No. 06462295 (England and Wales)
Beach Baker Limited
Unaudited accounts
for the year ended 31 December 2023
Beach Baker Limited
Unaudited accounts
Contents
Beach Baker Limited
Company Information
for the year ended 31 December 2023
Director
Rupert Stuart-Baker
Company Number
06462295 (England and Wales)
Registered Office
40 BERKELEY SQUARE
BRISTOL
BS8 1HP
UNITED KINGDOM
Accountants
Evans Entwistle
10 Fountain Court, Elm House
New Leaze
Bradley Stoke
Bristol
BS32 4LA
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Beach Baker Limited
for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Beach Baker Limited for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
10 Fountain Court, Elm House
New Leaze
Bradley Stoke
Bristol
BS32 4LA
2 July 2024
Beach Baker Limited
Statement of financial position
as at 31 December 2023
Tangible assets
2,049
1,579
Cash at bank and in hand
213,110
268,935
Creditors: amounts falling due within one year
(137,356)
(178,206)
Net current assets
171,337
227,693
Total assets less current liabilities
173,386
229,272
Creditors: amounts falling due after more than one year
(79,167)
(129,167)
Provisions for liabilities
Called up share capital
2,000
2,000
Profit and loss account
91,830
98,105
Shareholders' funds
93,830
100,105
For the year ending 31 December 2023 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 director acknowledges his 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 and authorised for issue on 2 July 2024 and were signed on its behalf by
Rupert Stuart-Baker
Director
Company Registration No. 06462295
Beach Baker Limited
Notes to the Accounts
for the year ended 31 December 2023
Beach Baker Limited is a private company, limited by shares, registered in England and Wales, registration number 06462295. The registered office is 40 BERKELEY SQUARE, BRISTOL, BS8 1HP, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Beach Baker Limited
Notes to the Accounts
for the year ended 31 December 2023
4
Tangible fixed assets
Computer equipment
At 31 December 2023
12,327
At 31 December 2023
10,278
Amounts falling due within one year
Trade debtors
84,823
93,704
Amounts due from group undertakings etc.
-
30,672
Accrued income and prepayments
2,850
4,293
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
50,000
76,159
Trade creditors
8,346
21,825
Taxes and social security
48,084
75,728
Other creditors
2,270
2,994
7
Creditors: amounts falling due after more than one year
2023
2022
Beach Baker Limited
Notes to the Accounts
for the year ended 31 December 2023
8
Deferred taxation
2023
2022
Accelerated capital allowances
389
-
Charged to the profit and loss account
389
-
Provision at end of year
389
-
Allotted, called up and fully paid:
2,000 Ordinary shares of £1 each
2,000
2,000
10
Average number of employees
During the year the average number of employees was 9 (2022: 6).