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REGISTERED NUMBER: 04362231 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Beach Leisure Limited

Beach Leisure Limited (Registered number: 04362231)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beach Leisure Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: D Paling





REGISTERED OFFICE: 46 Albany Road
Cardiff
South Glamorgan
CF24 3RR





REGISTERED NUMBER: 04362231 (England and Wales)





ACCOUNTANTS: Henderson & Company
73 Union Street
Greenock
Renfrewshire
PA16 8BG

Beach Leisure Limited (Registered number: 04362231)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 90,801 102,417
Investments 5 600 600
91,401 103,017

CURRENT ASSETS
Stocks 11,575 12,091
Debtors 6 587,608 187,749
Prepayments and accrued income 20,504 21,068
Cash at bank and in hand 42,243 37,737
661,930 258,645
CREDITORS
Amounts falling due within one year 7 448,394 233,930
NET CURRENT ASSETS 213,536 24,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

304,937

127,732

CREDITORS
Amounts falling due after more than one
year

8

(31,703

)

(36,608

)

PROVISIONS FOR LIABILITIES (6,312 ) (6,312 )
NET ASSETS 266,922 84,812

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 266,822 84,712
266,922 84,812

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Leisure Limited (Registered number: 04362231)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 May 2025 and were signed by:





D Paling - Director


Beach Leisure Limited (Registered number: 04362231)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Beach Leisure Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Over the period of the lease
Plant and machinery - at variable rates on reducing balance
Fixtures and fittings - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Beach Leisure Limited (Registered number: 04362231)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 January 2024 173,448 803,630 127,967 1,105,045
Additions - 14,245 2,591 16,836
At 31 December 2024 173,448 817,875 130,558 1,121,881
DEPRECIATION
At 1 January 2024 126,751 756,806 119,071 1,002,628
Charge for year 13,342 12,299 2,811 28,452
At 31 December 2024 140,093 769,105 121,882 1,031,080
NET BOOK VALUE
At 31 December 2024 33,355 48,770 8,676 90,801
At 31 December 2023 46,697 46,824 8,896 102,417

5. FIXED ASSET INVESTMENTS

Cost £600

Net Book Value £600

The above Investments represent the Issued Share Capital of Waterloo Bridge Ltd (SC315325).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 41,283 37,080
Amounts owed by group undertakings 529,256 148,600
Other debtors 17,069 2,069
587,608 187,749

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,699 5,341
Trade creditors 99,182 25,507
Taxation and social security 106,026 40,294
Other creditors 238,487 162,788
448,394 233,930

Beach Leisure Limited (Registered number: 04362231)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 31,703 36,608

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,208 9,905

9. ULTIMATE CONTROLLING PARTY

The Company is a wholly owned subsidiary of Jupiter Mining Limited.
Mr D Paling is the owner of Jupiter Mining Limited and is therefore considered to be the Ultimate Controlling Party.