1 September 2023 false No description of principal activity Taxfiler 2024.5 SC640124business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC6401242023-08-31 SC6401242023-09-012024-08-31 SC640124business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 SC640124business:FilletedAccounts2023-09-012024-08-31 SC6401242024-08-31 SC640124business:Director12023-09-012024-08-31 SC640124business:Director22023-09-012024-08-31 SC640124business:RegisteredOffice2023-09-012024-08-31 SC6401242023-08-31 SC640124core:WithinOneYear2024-08-31 SC640124core:WithinOneYear2023-08-31 SC640124core:AfterOneYear2024-08-31 SC640124core:AfterOneYear2023-08-31 SC640124core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC640124core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC640124core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC640124core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC640124core:PreviouslyStatedAmount2024-08-31 SC640124core:PreviouslyStatedAmount2023-08-31 SC640124business:SmallEntities2023-09-012024-08-31 SC640124countries:Scotland2023-09-012024-08-31 SC640124core:LandBuildings2023-09-012024-08-31 SC640124core:LandBuildings2023-08-31 SC640124core:LandBuildings2024-08-31 SC6401242022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC640124 (Scotland)
BEACHFRONT HOMES LIMITED Unaudited accounts for the year ended 31 August 2024
BEACHFRONT HOMES LIMITED Unaudited accounts Contents
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BEACHFRONT HOMES LIMITED Company Information for the year ended 31 August 2024
Directors
Kevin McKay Samuel Harding
Company Number
SC640124 (Scotland)
Registered Office
25 CASTLEPARK GARDENS FAIRLIE LARGS KA29 0BS SCOTLAND
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BEACHFRONT HOMES LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
367,725 
119,710 
Current assets
Debtors
2,703 
- 
Cash at bank and in hand
7,785 
87,067 
10,488 
87,067 
Creditors: amounts falling due within one year
(27,683)
(26,761)
Net current (liabilities)/assets
(17,195)
60,306 
Total assets less current liabilities
350,530 
180,016 
Creditors: amounts falling due after more than one year
(216,207)
(77,504)
Net assets
134,323 
102,512 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
134,223 
102,412 
Shareholders' funds
134,323 
102,512 
For the year ending 31 August 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 15 October 2024 and were signed on its behalf by
Kevin McKay Director Company Registration No. SC640124
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BEACHFRONT HOMES LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
BEACHFRONT HOMES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC640124. The registered office is 25 CASTLEPARK GARDENS, FAIRLIE, LARGS, KA29 0BS, SCOTLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
Not depreciating
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 September 2023
119,710 
Additions
248,015 
At 31 August 2024
367,725 
Depreciation
At 31 August 2024
- 
Net book value
At 31 August 2024
367,725 
At 31 August 2023
119,710 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
2,703 
- 
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BEACHFRONT HOMES LIMITED Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
17,747 
17,747 
VAT
1,754 
- 
Trade creditors
720 
720 
Taxes and social security
7,462 
8,294 
27,683 
26,761 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
54,005 
54,005 
Amounts owed to group undertakings and other participating interests
138,703 
- 
Loans from directors
23,499 
23,499 
216,207 
77,504 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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