Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302truefalsetrue2023-09-25No description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15161688 2023-09-24 15161688 2023-09-25 2024-09-30 15161688 2022-09-25 2023-09-24 15161688 2024-09-30 15161688 c:Director1 2023-09-25 2024-09-30 15161688 d:CurrentFinancialInstruments 2024-09-30 15161688 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15161688 d:ShareCapital 2024-09-30 15161688 d:RetainedEarningsAccumulatedLosses 2024-09-30 15161688 c:OrdinaryShareClass1 2023-09-25 2024-09-30 15161688 c:OrdinaryShareClass1 2024-09-30 15161688 c:FRS102 2023-09-25 2024-09-30 15161688 c:AuditExempt-NoAccountantsReport 2023-09-25 2024-09-30 15161688 c:FullAccounts 2023-09-25 2024-09-30 15161688 c:PrivateLimitedCompanyLtd 2023-09-25 2024-09-30 15161688 2 2023-09-25 2024-09-30 15161688 e:PoundSterling 2023-09-25 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15161688









BEAU STRATEGIC LAND LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
BEAU STRATEGIC LAND LTD
REGISTERED NUMBER: 15161688

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2024
Note
£
£

  

Current assets
  

Stocks
 4 
62,817

Debtors: amounts falling due within one year
 5 
1,219

Cash at bank and in hand
 6 
41,020

  
105,056

Creditors: amounts falling due within one year
 7 
(106,413)

Net current liabilities
  
 
 
(1,357)

Total assets less current liabilities
  
(1,357)

  

Net liabilities
  
(1,357)


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
(1,457)

  
(1,357)


Page 1

 
BEAU STRATEGIC LAND LTD
REGISTERED NUMBER: 15161688
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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: 




C Hammond
Director

Date: 18 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BEAU STRATEGIC LAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Beau Strategic Land Ltd is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is Unit F, The Brewery Bells Yew Green Road, Bells Yew Green, Tunbridge Wells, TN3 9BD.

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.

The following principal accounting policies have been applied:

 
2.2

Interest income

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

 
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

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.

 
2.5

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
BEAU STRATEGIC LAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Stocks

2024
£

Work in progress
62,817


Page 4

 
BEAU STRATEGIC LAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
£


Other debtors
1,219



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
41,020



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,278

Amounts owed to associates
32,447

Other creditors
70,784

Accruals and deferred income
904

106,413



8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


During the period, the company issued 100 Ordinary shares of £1 each at par.

 
Page 5