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REGISTERED NUMBER: 06458391 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Beaumont Landscapes Holdings Limited

Beaumont Landscapes Holdings Limited (Registered number: 06458391)






Contents of the Financial Statements
for the Year Ended 31 December 2023




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 2023







DIRECTORS: M W Lineton
S A Lineton





SECRETARY: S A Lineton





REGISTERED OFFICE: 5b East Green
Heighington
DARLINGTON
Co Durham
DL5 6PP





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 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 60,917 117,825

CURRENT ASSETS
Debtors 5 27,189 106,696
Investments 6 132,350 125,964
Cash at bank 342,057 381,222
501,596 613,882
CREDITORS
Amounts falling due within one year 7 93,221 77,011
NET CURRENT ASSETS 408,375 536,871
TOTAL ASSETS LESS CURRENT
LIABILITIES

469,292

654,696

PROVISIONS FOR LIABILITIES 9 14,894 29,456
NET ASSETS 454,398 625,240

CAPITAL AND RESERVES
Called up share capital 10 110 110
Retained earnings 454,288 625,130
SHAREHOLDERS' FUNDS 454,398 625,240

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

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

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Balance Sheet - continued
31 December 2023


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 3 May 2024 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 2023

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.
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 2023

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.

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 (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 190,846 1,276 121,494 313,616
Additions 2,874 180 - 3,054
Disposals (14,040 ) (1,276 ) (16,785 ) (32,101 )
At 31 December 2023 179,680 180 104,709 284,569
DEPRECIATION
At 1 January 2023 128,446 565 66,780 195,791
Charge for year 30,626 24 19,790 50,440
Eliminated on disposal (11,006 ) (565 ) (11,008 ) (22,579 )
At 31 December 2023 148,066 24 75,562 223,652
NET BOOK VALUE
At 31 December 2023 31,614 156 29,147 60,917
At 31 December 2022 62,400 711 54,714 117,825

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,444 42,960
Amounts due from related undertakings - 63,421
Other debtors 338 -
Prepayments 407 315
27,189 106,696

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Listed investments 132,350 125,964

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,792 2,442
Taxation and social security 3,721 32,614
Directors' current accounts 84,133 38,705
Accruals and deferred income 3,575 3,250
93,221 77,011

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 6,549 5,872
Between one and five years 4,912 -
11,461 5,872

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 14,894 29,456

Deferred
tax
£   
Balance at 1 January 2023 29,456
Accelerated capital allowances (14,562 )
Balance at 31 December 2023 14,894

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:
Nominal
Value:

2023

2022
105 A Ordinary £1 105 106
2 B Ordinary £1 2 2
2 C Ordinary £1 2 2
1 D Ordinary £1 1 -
110 110

During the year, 1 A Ordinary share was redesignated as 1 D Ordinary share.

Beaumont Landscapes Holdings Limited (Registered number: 06458391)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

11. RELATED PARTY DISCLOSURES

2023 2022
£ £
Amounts due to directors 84,133 38,705

No interest was charged.