Company Registration No. 04158817 (England and Wales)
SOUTHERN BEECHES LIMITED
Unaudited accounts
for the year ended 31 March 2025
SOUTHERN BEECHES LIMITED
Unaudited accounts
Contents
SOUTHERN BEECHES LIMITED
Company Information
for the year ended 31 March 2025
Directors
Mr J W Cox
Ms S Gilbert
Company Number
04158817 (England and Wales)
Registered Office
The Haven
Henfield Common North
Henfield
West Sussex
BN5 9RL
SOUTHERN BEECHES LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
8,513
11,020
Cash at bank and in hand
32,868
28,770
Creditors: amounts falling due within one year
(61,591)
(53,115)
Net current liabilities
(6,880)
(8,902)
Total assets less current liabilities
1,633
2,118
Provisions for liabilities
Deferred tax
(1,618)
(2,094)
Called up share capital
2
2
Profit and loss account
13
22
For the year ending 31 March 2025 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 26 June 2025 and were signed on its behalf by
Mr J W Cox
Director
Company Registration No. 04158817
SOUTHERN BEECHES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
SOUTHERN BEECHES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04158817. The registered office is The Haven, Henfield Common North, Henfield, West Sussex, BN5 9RL.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Revenue, described as turnover is the value of services, net of VAT and discounts, provided to customers during the year.
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:
Plant & machinery
25% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Fixtures & fittings
25% per annum reducing balance
Computer equipment
33% per annum straight line
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Rentals applicable to operating leases where substantially all of the benefits of risk of ownership remain with the lessor are charged to the profit and loss account as incurred.
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.
SOUTHERN BEECHES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Government grants are recognised under the accrual model meaning that grants relating to revenue shall be recognised in income, on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined on a first in, first out basis. Net realisable value is based on estimated selling price, less any further costs of realisation.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
39,621
21,290
2,385
1,541
64,837
Additions
1,044
-
-
-
1,044
At 31 March 2025
40,665
21,290
2,385
1,541
65,881
At 1 April 2024
29,485
20,406
2,385
1,541
53,817
Charge for the year
2,664
887
-
-
3,551
At 31 March 2025
32,149
21,293
2,385
1,541
57,368
At 31 March 2025
8,516
(3)
-
-
8,513
At 31 March 2024
10,136
884
-
-
11,020
Amounts falling due within one year
Trade debtors
10,260
2,982
SOUTHERN BEECHES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
11,949
9,383
Loans from directors
47,689
41,080
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).