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REGISTERED NUMBER: 11406493 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

BEACH BARISTA LIMITED

BEACH BARISTA LIMITED (REGISTERED NUMBER: 11406493)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEACH BARISTA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: Mr A P Willis
Mr J R A Woods





REGISTERED OFFICE: Mount Folly Farm
Bigbury on Sea,
Devon
TQ7 4AR





REGISTERED NUMBER: 11406493 (England and Wales)





ACCOUNTANTS: Richardson Jones
Chartered Accountants
Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN

BEACH BARISTA LIMITED (REGISTERED NUMBER: 11406493)

BALANCE SHEET
31ST DECEMBER 2024

31.12.24 31.12.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 55,770 46,665

CURRENT ASSETS
Debtors 5 2,171 4,470
Cash at bank and in hand 14,474 19,854
16,645 24,324
CREDITORS
Amounts falling due within one year 6 16,457 17,372
NET CURRENT ASSETS 188 6,952
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,958

53,617

CREDITORS
Amounts falling due after more than one
year

7

6,207

9,188
NET ASSETS 49,751 44,429

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 8 9,700 9,700
Retained earnings 8 39,051 33,729
49,751 44,429

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

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 Board of Directors and authorised for issue on 22nd August 2025 and were signed on its behalf by:





Mr J R A Woods - Director


BEACH BARISTA LIMITED (REGISTERED NUMBER: 11406493)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Beach Barista 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.
Plant and machinery - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1st January 2024 90,897
Additions 27,425
Disposals (15,651 )
At 31st December 2024 102,671
DEPRECIATION
At 1st January 2024 44,232
Charge for year 14,587
Eliminated on disposal (11,918 )
At 31st December 2024 46,901
NET BOOK VALUE
At 31st December 2024 55,770
At 31st December 2023 46,665

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Trade debtors 1,565 2,341
Other debtors - 343
Directors' current accounts 359 1,224
VAT 247 562
2,171 4,470

BEACH BARISTA LIMITED (REGISTERED NUMBER: 11406493)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Bank loans and overdrafts 3,579 3,512
Trade creditors 90 48
Social security and other taxes 1,163 2,312
Directors' current accounts 10,000 10,000
Accrued expenses 1,625 1,500
16,457 17,372

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£ £
Bank loans - 1-2 years 3,707 5,118
Bank loans - 2-5 years - 1,570
Directors' loan accounts 2,500 2,500
6,207 9,188

8. RESERVES
Retained Share
earnings premium Totals
£ £ £

At 1st January 2024 33,729 9,700 43,429
Profit for the year 5,322 5,322
At 31st December 2024 39,051 9,700 48,751

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2024 and 31st December 2023:

31.12.24 31.12.23
£ £
Mr J R A Woods
Balance outstanding at start of year 1,225 4,953
Amounts advanced 5,460 1,272
Amounts repaid (6,325 ) (5,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 360 1,225

Mr A P Willis
Balance outstanding at start of year (12,500 ) (12,500 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,500 ) (12,500 )