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REGISTERED NUMBER: 04375120 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Beckwith (Brighton) Limited

Beckwith (Brighton) Limited (Registered number: 04375120)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Beckwith (Brighton) Limited (Registered number: 04375120)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 1,463,435 1,023,065
Investments 6 73,383 69,837
1,536,818 1,092,902

Current assets
Debtors 7 1,407,903 1,469,256
Cash at bank and in hand 736,714 383,398
2,144,617 1,852,654
Creditors: amounts falling due within
one year

8

1,477,931

937,027
Net current assets 666,686 915,627
Total assets less current liabilities 2,203,504 2,008,529

Creditors: amounts falling due after
more than one year

9

(5,506

)

(18,402

)

Provisions for liabilities (351,608 ) (239,214 )
Net assets 1,846,390 1,750,913

Capital and reserves
Called up share capital 10 100 100
Retained earnings 1,846,290 1,750,813
Shareholders' funds 1,846,390 1,750,913

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 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.

Beckwith (Brighton) Limited (Registered number: 04375120)

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 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 25 August 2025 and were signed on its behalf by:





C G Ballard - Director


Beckwith (Brighton) Limited (Registered number: 04375120)

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

1. Statutory information

Beckwith (Brighton) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04375120

Registered office: 85 Church Road
Hove
East Sussex
BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of VAT and discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property - 20% straight line and 33% straight line
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% reducing balance


Beckwith (Brighton) Limited (Registered number: 04375120)

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

2. Accounting policies - continued
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.

Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

3. Employees and directors

The average number of employees during the year was 28 (2023 - 32 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2024
and 31 December 2024 24,134
Amortisation
At 1 January 2024
and 31 December 2024 24,134
Net book value
At 31 December 2024 -
At 31 December 2023 -

Beckwith (Brighton) Limited (Registered number: 04375120)

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

5. Tangible fixed assets
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 January 2024 93,484 991,960 1,370,338 21,361 2,477,143
Additions - 760,032 59,584 9,625 829,241
Disposals - (62,220 ) (126,390 ) (835 ) (189,445 )
At 31 December 2024 93,484 1,689,772 1,303,532 30,151 3,116,939
Depreciation
At 1 January 2024 60,946 473,163 899,436 20,533 1,454,078
Charge for year 20,684 213,334 123,509 1,317 358,844
Eliminated on disposal - (45,487 ) (113,096 ) (835 ) (159,418 )
At 31 December 2024 81,630 641,010 909,849 21,015 1,653,504
Net book value
At 31 December 2024 11,854 1,048,762 393,683 9,136 1,463,435
At 31 December 2023 32,538 518,797 470,902 828 1,023,065

6. Fixed asset investments
Other
investments
£   
Cost or valuation
At 1 January 2024 69,837
Revaluations 3,546
At 31 December 2024 73,383
Net book value
At 31 December 2024 73,383
At 31 December 2023 69,837

Cost or valuation at 31 December 2024 is represented by:

Other
investments
£   
Valuation in 2024 73,383

Beckwith (Brighton) Limited (Registered number: 04375120)

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

7. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 264,742 231,024
Amounts owed by group undertakings 511,429 326,292
Other debtors 131,732 411,940
907,903 969,256

Amounts falling due after more than one year:
Other debtors 500,000 500,000

Aggregate amounts 1,407,903 1,469,256

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 12,896 12,469
Trade creditors 396,103 180,490
Amounts owed to group undertakings 364,592 169,502
Taxation and social security 153,552 168,051
Other creditors 550,788 406,515
1,477,931 937,027

Creditors amounts falling due within one year include secured liabilities of £12,896 (2023: £12,469) secured against the related assets.

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 5,506 18,402

Creditors amounts falling due after more than one year include secured liabilities of £5,506 (2023: £18,402) secured against related assets.

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
75 Ordinary A £1 75 75
25 Ordinary C £1 25 25
100 100

Beckwith (Brighton) Limited (Registered number: 04375120)

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

11. Ultimate controlling party

The ultimate Holding company Ballard Holdings Limited.