2023-01-012023-12-312023-12-31false00324320BEACON HILL BRICK COMPANY LIMITED(THE)2024-08-29iso4217:GBPxbrli:pure003243202023-01-01003243202023-12-31003243202023-01-012023-12-31003243202022-01-01003243202022-12-31003243202022-01-012022-12-3100324320bus:SmallEntities2023-01-012023-12-3100324320bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3100324320bus:FullAccounts2023-01-012023-12-3100324320bus:PrivateLimitedCompanyLtd2023-01-012023-12-3100324320core:WithinOneYear2023-12-3100324320core:AfterOneYear2023-12-3100324320core:WithinOneYear2022-12-3100324320core:AfterOneYear2022-12-3100324320core:ShareCapital2023-12-3100324320core:SharePremium2023-12-3100324320core:RevaluationReserve2023-12-3100324320core:OtherReservesSubtotal2023-12-3100324320core:RetainedEarningsAccumulatedLosses2023-12-3100324320core:ShareCapital2022-12-3100324320core:SharePremium2022-12-3100324320core:RevaluationReserve2022-12-3100324320core:OtherReservesSubtotal2022-12-3100324320core:RetainedEarningsAccumulatedLosses2022-12-3100324320core:LandBuildings2023-12-3100324320core:PlantMachinery2023-12-3100324320core:Vehicles2023-12-3100324320core:FurnitureFittings2023-12-3100324320core:OfficeEquipment2023-12-3100324320core:NetGoodwill2023-12-3100324320core:IntangibleAssetsOtherThanGoodwill2023-12-3100324320core:ListedExchangeTraded2023-12-3100324320core:UnlistedNon-exchangeTraded2023-12-3100324320core:LandBuildings2022-12-3100324320core:PlantMachinery2022-12-3100324320core:Vehicles2022-12-3100324320core:FurnitureFittings2022-12-3100324320core:OfficeEquipment2022-12-3100324320core:NetGoodwill2022-12-3100324320core:IntangibleAssetsOtherThanGoodwill2022-12-3100324320core:ListedExchangeTraded2022-12-3100324320core:UnlistedNon-exchangeTraded2022-12-3100324320core:LandBuildings2023-01-012023-12-3100324320core:PlantMachinery2023-01-012023-12-3100324320core:Vehicles2023-01-012023-12-3100324320core:FurnitureFittings2023-01-012023-12-3100324320core:OfficeEquipment2023-01-012023-12-3100324320core:NetGoodwill2023-01-012023-12-3100324320core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100324320core:ListedExchangeTraded2023-01-012023-12-3100324320core:UnlistedNon-exchangeTraded2023-01-012023-12-3100324320core:MoreThanFiveYears2023-01-012023-12-3100324320core:Non-currentFinancialInstruments2023-12-3100324320core:Non-currentFinancialInstruments2022-12-3100324320dpl:CostSales2023-01-012023-12-3100324320dpl:DistributionCosts2023-01-012023-12-3100324320core:LandBuildings2023-01-012023-12-3100324320core:PlantMachinery2023-01-012023-12-3100324320core:Vehicles2023-01-012023-12-3100324320core:FurnitureFittings2023-01-012023-12-3100324320core:OfficeEquipment2023-01-012023-12-3100324320dpl:AdministrativeExpenses2023-01-012023-12-3100324320core:NetGoodwill2023-01-012023-12-3100324320core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100324320dpl:GroupUndertakings2023-01-012023-12-3100324320dpl:ParticipatingInterests2023-01-012023-12-3100324320dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3100324320core:ListedExchangeTraded2023-01-012023-12-3100324320dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3100324320core:UnlistedNon-exchangeTraded2023-01-012023-12-3100324320dpl:CostSales2022-01-012022-12-3100324320dpl:DistributionCosts2022-01-012022-12-3100324320core:LandBuildings2022-01-012022-12-3100324320core:PlantMachinery2022-01-012022-12-3100324320core:Vehicles2022-01-012022-12-3100324320core:FurnitureFittings2022-01-012022-12-3100324320core:OfficeEquipment2022-01-012022-12-3100324320dpl:AdministrativeExpenses2022-01-012022-12-3100324320core:NetGoodwill2022-01-012022-12-3100324320core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3100324320dpl:GroupUndertakings2022-01-012022-12-3100324320dpl:ParticipatingInterests2022-01-012022-12-3100324320dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3100324320core:ListedExchangeTraded2022-01-012022-12-3100324320dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3100324320core:UnlistedNon-exchangeTraded2022-01-012022-12-3100324320core:NetGoodwill2023-12-3100324320core:IntangibleAssetsOtherThanGoodwill2023-12-3100324320core:LandBuildings2023-12-3100324320core:PlantMachinery2023-12-3100324320core:Vehicles2023-12-3100324320core:FurnitureFittings2023-12-3100324320core:OfficeEquipment2023-12-3100324320core:AfterOneYear2023-12-3100324320core:WithinOneYear2023-12-3100324320core:ListedExchangeTraded2023-12-3100324320core:UnlistedNon-exchangeTraded2023-12-3100324320core:ShareCapital2023-12-3100324320core:SharePremium2023-12-3100324320core:RevaluationReserve2023-12-3100324320core:OtherReservesSubtotal2023-12-3100324320core:RetainedEarningsAccumulatedLosses2023-12-3100324320core:NetGoodwill2022-12-3100324320core:IntangibleAssetsOtherThanGoodwill2022-12-3100324320core:LandBuildings2022-12-3100324320core:PlantMachinery2022-12-3100324320core:Vehicles2022-12-3100324320core:FurnitureFittings2022-12-3100324320core:OfficeEquipment2022-12-3100324320core:AfterOneYear2022-12-3100324320core:WithinOneYear2022-12-3100324320core:Liste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BEACON HILL BRICK COMPANY LIMITED(THE)

Registered Number
00324320
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BEACON HILL BRICK COMPANY LIMITED(THE)
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Mrs J M Howells

Company Secretary

HOWELLS, Judith Mary

Registered Address

Beacon Hill Lane
Corfe Mullen
Wimborne
BH21 3RX

Registered Number

00324320 (England and Wales)
BEACON HILL BRICK COMPANY LIMITED(THE)
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3575677
Investment property45,0005,000
5,5755,677
Current assets
Debtors92,63716,116
Cash at bank and on hand338,064369,652
430,701385,768
Creditors amounts falling due within one year5(16,168)(7,666)
Net current assets (liabilities)414,533378,102
Total assets less current liabilities420,108383,779
Provisions for liabilities6(109)(129)
Net assets419,999383,650
Capital and reserves
Called up share capital8,0008,000
Revaluation reserve5,0005,000
Profit and loss account406,999370,650
Shareholders' funds419,999383,650
The financial statements were approved and authorised for issue by the Director on 29 August 2024, and are signed on its behalf by:
Mrs J M Howells
Director
Registered Company No. 00324320
BEACON HILL BRICK COMPANY LIMITED(THE)
Notes to the Financial Statements
for the year ended 31 December 2023

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Revenue comprises the Company's share of profit of a joint venture which operates the Company's landfill site through landfill activities and the sale of methane gas as a source of renewable energy. It is stated at the fair value of consideration receivable and is net of value added tax. Rental income is taken to turnover in the period to which it relates to.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 233,715,97153,3963,769,367
At 31 December 233,715,97153,3963,769,367
Depreciation and impairment
At 01 January 233,715,97152,7193,768,690
Charge for year-102102
At 31 December 233,715,97152,8213,768,792
Net book value
At 31 December 23-575575
At 31 December 22-677677
The freehold land and buildings were revalued at 31 March 1996 by Wilks, Head and Eve, Chartered Surveyors on an existing use open market value of £3,815,000 (cost £602,397). Since that valuation the buildings have been disposed of with the land retained at the relevant amount. The valuation of the land has not been updated since 31 March 1996.
4.Investment property

£
Fair value at 01 January 235,000
At 31 December 235,000
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts33
Taxation and social security8,64498
Other creditors4,5004,500
Accrued liabilities and deferred income3,0213,065
Total16,1687,666
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)109129
Total109129