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REGISTERED NUMBER: SC355334 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Beach House Cafe Ltd

Beach House Cafe Ltd (Registered number: SC355334)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beach House Cafe Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: S L Christey



REGISTERED OFFICE: 6 Logie Mill
Beaverbank Business Park
Edinburgh
EH7 4HG



REGISTERED NUMBER: SC355334 (Scotland)



ACCOUNTANTS: A H & Co Ltd
Chartered Accountants
6 Logie Mill
Edinburgh
Lothian
EH7 4HG



BANKERS: The Royal Bank of Scotland
Edinburgh Head Office
36 St Andrew Square
Edinburgh
EH2 2YB

Beach House Cafe Ltd (Registered number: SC355334)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 100,214 115,406
Investments 5 100 100
100,314 115,506

CURRENT ASSETS
Stocks 12,350 13,000
Debtors 6 40,096 74,030
Cash at bank and in hand 116,737 194,204
169,183 281,234
CREDITORS
Amounts falling due within one year 7 191,963 203,713
NET CURRENT (LIABILITIES)/ASSETS (22,780 ) 77,521
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,534

193,027

CREDITORS
Amounts falling due after more than one year 8 (27,902 ) (55,065 )

PROVISIONS FOR LIABILITIES 9 (11,539 ) (7,405 )
NET ASSETS 38,093 130,557

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 38,091 130,555
SHAREHOLDERS' FUNDS 38,093 130,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Beach House Cafe Ltd (Registered number: SC355334)

Balance Sheet - continued
30 April 2024


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 director and authorised for issue on 28 January 2025 and were signed by:





S L Christey - Director


Beach House Cafe Ltd (Registered number: SC355334)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Beach House Cafe Ltd is a private company, limited by shares , registered in Scotland. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis, the acceptability of which is dependant on the continuing support of the company's director.

Preparation of consolidated financial statements
The financial statements contain information about Beach House Cafe Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered.

Tangible fixed assets
Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight line basis over its expected useful life, as follows:

Freehold property -2% on cost
Improvements to property -2% on cost
Plant and machinery -25% on cost
Fixtures and fittings-20% on cost
Computer equipment-20% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.


Beach House Cafe Ltd (Registered number: SC355334)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

Financial instruments
The company only has financial assets and financial liabilites of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Provisions
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2023 - 39 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 May 2023 2,994 74,352 138,539
Additions - - 3,374
At 30 April 2024 2,994 74,352 141,913
DEPRECIATION
At 1 May 2023 314 16,013 119,942
Charge for year 60 1,737 8,958
At 30 April 2024 374 17,750 128,900
NET BOOK VALUE
At 30 April 2024 2,620 56,602 13,013
At 30 April 2023 2,680 58,339 18,597

Beach House Cafe Ltd (Registered number: SC355334)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 46,898 52,901 31,967 347,651
Additions 3,794 - 2,453 9,621
At 30 April 2024 50,692 52,901 34,420 357,272
DEPRECIATION
At 1 May 2023 38,258 38,501 19,217 232,245
Charge for year 4,028 4,800 5,230 24,813
At 30 April 2024 42,286 43,301 24,447 257,058
NET BOOK VALUE
At 30 April 2024 8,406 9,600 9,973 100,214
At 30 April 2023 8,640 14,400 12,750 115,406

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 May 2023
and 30 April 2024 100
NET BOOK VALUE
At 30 April 2024 100
At 30 April 2023 100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Beach House Bakery Limited
Registered office: 6 Logie Mill, Beaverbank Business Park, Edinburgh, EH7 4HG
Nature of business: Take-away food shops and mobile stands
%
Class of shares: holding
Ordinary 100.00
30.4.24 30.4.23
£    £   
Aggregate capital and reserves 64,529 28,349
Profit for the year 36,180 8,373

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 9,509 15,514
Other debtors 30,587 58,516
40,096 74,030

Beach House Cafe Ltd (Registered number: SC355334)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 16,666 16,085
Trade creditors 49,306 59,808
Taxation and social security 77,862 100,015
Other creditors 48,129 27,805
191,963 203,713

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 14,401 31,629
Other creditors 13,501 23,436
27,902 55,065

9. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 11,539 7,405

Deferred
tax
£   
Balance at 1 May 2023 7,405
Provided during year 4,134
Balance at 30 April 2024 11,539

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed the director £11,670 (2023 - nil).

12. RELATED PARTY DISCLOSURES

During the year, total dividends of £22,780 (2023 - £52,587) were paid to the director .

Beach House Cafe Ltd (Registered number: SC355334)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

12. RELATED PARTY DISCLOSURES - continued


Transactions with related parties during the year and balances outstanding at the year end were as follows:




Related Party



Type of Transaction



Amount
Balance receivable
from or (payable to)
related party as at
30.4.24

Balance receivable from
or (payable to) related
party as at 30.4.23

(1) Company Loan (£30,761) £23,475 £54,236

Purchases £160,409 Nil Nil

(2) Director Rent £16,800 Nil Nil


(1) A company in which the director of The Beach House Cafe is also a director.

13. ULTIMATE CONTROLLING PARTY

The controlling party is S L Christey.