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08489250







BEACH HOUSE HOVE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED
30 SEPTEMBER 2023

































BEACH HOUSE HOVE LIMITED
REGISTERED NUMBER:08489250

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

As restated
2023
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
82,821
99,608

Current assets
  

Debtors: amounts falling due within one year
 5 
48,090
4,908

Cash at bank and in hand
  
5,877
6,389

  
53,967
11,297

Creditors: amounts falling due within one year
 6 
(302,760)
(300,698)

Net current liabilities
  
 
 
(248,793)
 
 
(289,401)

Creditors: amounts falling due after more than one year
 7 
(14,674)
(30,084)

  

Net liabilities
  
(180,646)
(219,877)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(180,746)
(219,977)

  
(180,646)
(219,877)


Page 1

BEACH HOUSE HOVE LIMITED
REGISTERED NUMBER:08489250
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M. A. Holliday-Welch
Director

Date: 19 September 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

BEACH HOUSE HOVE LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Beach House Hove Limited (the 'Company') is a private company limited by shares and domiciled and incorporated in England and Wales.
The address of its registered office is Brockbourne House, 77 Mount Ephraim, Tunbridge Wells, Kent, TN4 8BS.
The address of its place of business is The Beach House Hove, 155 Kingsway, Hove, East Sussex, BN3 4GR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Monetary amounts in these financial statements are stated in pounds sterling and are rounded to the nearest whole £1, except where otherwise indicated.

The following principal accounting policies have been applied:

 
2.2

Going concern

Having taken into account all information about the Company's trading prospects and cash flow requirements for 12 months from the date of approval of the financial statements, the director considers that the Company is a going concern. Accordingly, the financial statements have been prepared on a going concern basis.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.
Revenue is recognised on an accruals basis, with accrued and deferred income being recognised where appropriate. 

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

BEACH HOUSE HOVE LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. 

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following bases.


Long-term leasehold property
-
15 years straight line
Motor vehicles
-
20% straight line
Fixtures and fittings
-
20% reducing balance
Computer equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

 Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

  
2.10

 Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Page 4

BEACH HOUSE HOVE LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

  
2.11

  Creditors

Short term creditors are measured at the transaction price.


3.


Employees

30 September
11 month period ended
30 September
2023
2022
£
£

Wages and salaries
2,347
45,230

Social security costs
274
-

Cost of defined contribution scheme
60
-

2,681
45,230


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Long-term leasehold property
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2022
32,980
42,874
127,229
10,714
213,797


Additions
1,625
-
4,137
-
5,762



At 30 September 2023

34,605
42,874
131,366
10,714
219,559



Depreciation


At 1 October 2022
5,463
26,439
72,299
9,988
114,189


Charge for the year on owned assets
2,243
8,575
11,184
547
22,549



At 30 September 2023

7,706
35,014
83,483
10,535
136,738



Net book value



At 30 September 2023
26,899
7,860
47,883
179
82,821



At 30 September 2022
27,517
16,435
54,930
726
99,608

Page 5

BEACH HOUSE HOVE LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
44,910
4,788

Prepayments and accrued income
3,180
120

48,090
4,908



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
-
923

Other loans
8,000
7,333

Trade creditors
1,821
15,220

Corporation tax
-
15

Other taxation and social security
-
12,303

Obligations under finance lease and hire purchase contracts
6,743
8,091

Other creditors
274,859
214,262

Accruals and deferred income
11,337
42,551

302,760
300,698


Finance lease liabilities are secured on the assets to which they relate. The aggregate secured debt at the period-end was £7,417 (2022: £15,508) of which £6,743 (2022: £8,091) is included in short-term creditors and £674 (2022: £7,417) is included in long-term creditors. 


7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
14,000
22,667

Net obligations under finance leases and hire purchase contracts
674
7,417

14,674
30,084


Page 6

BEACH HOUSE HOVE LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Other loans
8,000
7,333

Amounts falling due 1-2 years

Other loans
14,000
22,667



22,000
30,000



9.


Transactions with director

In the current year, included within other debtors, is a loan to the director of the Company. The loan is repayable on demand. The movements during the year were as follows:

2023
2022
£
£
Balance brought forward

275

(147,235)

Amounts advanced

56,004

153,668

Amounts repaid/loaned

(21,154)

(6,158)

Interest charged

443

-

Balance carried forward
35,568

275



10.


Restatement of comparatives

The statement of income and retained earnings and fixed asset note has been restated. An incorrect depreciation charge in the previous year's financial statements resulting in one class of assets having a negative net book value carried forward. This has now been corrected.

 
Page 7