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REGISTERED NUMBER: 01578823 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beaver Developments Limited

Beaver Developments Limited (Registered number: 01578823)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beaver Developments Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: T H Healey
T W Healey





REGISTERED OFFICE: Ferriby Hall
North Ferriby
East Yorkshire
HU14 3JP





REGISTERED NUMBER: 01578823 (England and Wales)





ACCOUNTANTS: WOODGATES
Chartered Accountants
25 Woodgates Lane
North Ferriby
East Yorkshire
HU14 3JR

Beaver Developments Limited (Registered number: 01578823)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,374 19,055
Investments 5 34,949 34,949
48,323 54,004

CURRENT ASSETS
Debtors 6 681,063 233,016
Cash at bank 97,756 564,728
778,819 797,744
CREDITORS
Amounts falling due within one year 7 101,750 23,805
NET CURRENT ASSETS 677,069 773,939
TOTAL ASSETS LESS CURRENT
LIABILITIES

725,392

827,943

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 720,392 822,943
SHAREHOLDERS' FUNDS 725,392 827,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Beaver Developments Limited (Registered number: 01578823)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:





T W Healey - Director


Beaver Developments Limited (Registered number: 01578823)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Beaver Developments 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.

Preparation of consolidated financial statements
The financial statements contain information about Beaver Developments Limited 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, 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.
Plant and machinery etc - 33% on cost and 25% on cost

Financial instruments
Cash and bank balances
Cash and bank balances are recognised at transaction price.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

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.


Beaver Developments Limited (Registered number: 01578823)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

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.

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.

Fixed asset investments
Unlisted investments are stated at cost less provision for impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 45,029
Disposals (20,220 )
At 31 March 2025 24,809
DEPRECIATION
At 1 April 2024 25,974
Charge for year 5,681
Eliminated on disposal (20,220 )
At 31 March 2025 11,435
NET BOOK VALUE
At 31 March 2025 13,374
At 31 March 2024 19,055

Beaver Developments Limited (Registered number: 01578823)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024
and 31 March 2025 34,949
NET BOOK VALUE
At 31 March 2025 34,949
At 31 March 2024 34,949

The company's investments at the balance sheet date comprise:

87% of the Ordinary Shares in Stoneferry Estates 2 Ltd.

100% of the Ordinary Shares in Stoneferry Properties Ltd.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Amounts owed by group undertakings 207,675 207,675
Other debtors 473,388 25,341
681,063 233,016

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 2,016 2,597
Amounts owed to group undertakings 95,000 -
Taxation and social security 1,890 1,977
Other creditors 2,844 19,231
101,750 23,805

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the following amounts were owed to the compamy from it's Directors:

T H Healey £1,511 (2024 - £1,867).

T W Healey £1,570 (2024 - £6,987).

Mrs Z L Healey £3,993 (2024 - Nil).

The above amounts were repaid shortly after the year end.

Interest has been charged on overdrawn balances at HMRC's official rate of interest of 2.25%.

Beaver Developments Limited (Registered number: 01578823)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £207,675 (2024 - £207,675) from Stoneferry Properties Limited a wholly owed subsidiary. The loan was interest free and repayable on demand.

At the balance sheet date the company owed £95,000 (2024 - £Nil) to Stoneferry Estates 2 Limited a subsidiary. The loan was interest free and repayable on demand.

At the balance sheet date Mr J Healey, a shareholder of the company, owed £500 to the company (2024 was owed from the company £14,635).

At the balance sheet date Mr B Healey, a shareholder of the company, owed £8,309 to the company (2024 £14,635).