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Company No: 00732865 ()

BEAUCHAMP-YOUNG INVESTMENTS LIMITED

Unaudited Financial Statements
For the financial year ended 25 March 2025
Pages for filing with the registrar

BEAUCHAMP-YOUNG INVESTMENTS LIMITED

Unaudited Financial Statements

For the financial year ended 25 March 2025

Contents

BEAUCHAMP-YOUNG INVESTMENTS LIMITED

COMPANY INFORMATION

For the financial year ended 25 March 2025
BEAUCHAMP-YOUNG INVESTMENTS LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 25 March 2025
Director Ms D A Freeman
Registered office Plus X Innovation Hub
Lewes Road
Brighton
East Sussex
BN2 4GL
Company number 00732865
Accountant Kreston Reeves LLP
Plus X Innovation Hub
Lewes Road
Brighton
East Sussex
BN2 4GL

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BEAUCHAMP-YOUNG INVESTMENTS LIMITED

For the financial year ended 25 March 2025

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BEAUCHAMP-YOUNG INVESTMENTS LIMITED (continued)

For the financial year ended 25 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beauchamp-Young Investments Limited for the financial year ended 25 March 2025 which comprise the Balance Sheet and the related notes 1 to 7 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Beauchamp-Young Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Beauchamp-Young Investments Limited. You consider that Beauchamp-Young Investments Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Beauchamp-Young Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Beauchamp-Young Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Beauchamp-Young Investments Limited and state those matters that we have agreed to state to the director of Beauchamp-Young Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beauchamp-Young Investments Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

Plus X Innovation Hub
Lewes Road
Brighton
East Sussex
BN2 4GL

16 June 2025

BEAUCHAMP-YOUNG INVESTMENTS LIMITED

BALANCE SHEET

As at 25 March 2025
BEAUCHAMP-YOUNG INVESTMENTS LIMITED

BALANCE SHEET (continued)

As at 25 March 2025
Note 2025 2024
£ £
Fixed assets
Investment property 3 1,025,000 3,225,000
1,025,000 3,225,000
Current assets
Debtors 4 82,162 64,428
Cash at bank and in hand 2,348,162 221,151
2,430,324 285,579
Creditors: amounts falling due within one year 5 ( 356,589) ( 24,333)
Net current assets 2,073,735 261,246
Total assets less current liabilities 3,098,735 3,486,246
Provision for liabilities 6 ( 210,680) ( 510,161)
Net assets 2,888,055 2,976,085
Capital and reserves
Called-up share capital 7 3,650 3,650
Share premium account 218,901 218,901
Fair value reserve 721,147 1,559,774
Capital redemption reserve 209,246 209,246
Profit and loss account 1,735,111 984,514
Total shareholder's funds 2,888,055 2,976,085

For the financial year ending 25 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Beauchamp-Young Investments Limited (registered number: 00732865) were approved and authorised for issue by the Director on 16 June 2025. They were signed on its behalf by:

Ms D A Freeman
Director
BEAUCHAMP-YOUNG INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 25 March 2025
BEAUCHAMP-YOUNG INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 25 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Beauchamp-Young Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Plus X Innovation Hub, Lewes Road, Brighton, East Sussex, BN2 4GL.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest whole pound (£).

Going concern

These accounts have been prepared on a going concern basis.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Investment property

Investment property
£
Valuation
As at 26 March 2024 3,225,000
Fair value movement 200,000
Disposals (2,400,000)
As at 25 March 2025 1,025,000

Valuation

The 2024 valuations were made by Barnett Ross Chartered Surveyors, on an open market value for existing use basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

2025 2024
£ £
Historic cost 93,174 1,224,594

The historic cost less the accumulated depreciation of the properties is £36,800 (2023: 129,200).

4. Debtors

2025 2024
£ £
Trade debtors 44,576 19,234
Prepayments 3,382 25,950
Other debtors 34,204 19,244
82,162 64,428

5. Creditors: amounts falling due within one year

2025 2024
£ £
Accruals and deferred income 41,958 24,333
Corporation tax 314,631 0
356,589 24,333

6. Deferred tax

2025 2024
£ £
At the beginning of financial year ( 510,161) ( 547,661)
Credited to the Profit and Loss Account 299,481 37,500
At the end of financial year ( 210,680) ( 510,161)

The deferred taxation balance is made up as follows:

2025 2024
£ £
Revaluation of investment property ( 210,680) ( 510,161)

7. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
3,650 Ordinary shares of £ 1.00 each 3,650 3,650