REGISTERED NUMBER: 04334367 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BEACHKEY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R C Shrubb

Mr A C Shrubb

SECRETARY:

Miss L Lingham

REGISTERED OFFICE:

Wicks Farm Caravan Park

Redlands Lane

West Wittering

Chichester

West Sussex

PO20 8QE

REGISTERED NUMBER:

04334367 (England and Wales)

ACCOUNTANTS:

Burnside

Chartered Accountants

61 Queen Square

Bristol

BS1 4JZ

FIXED ASSETS

Tangible assets

4

16,323

15,127

CURRENT ASSETS

Debtors

5

1,691

17,186

Prepayments and accrued income

5,353

49

Cash at bank

54,626

61,395

61,670

78,630

CREDITORS

Amounts falling due within one year

6

26,902

59,550

NET CURRENT ASSETS

34,768

19,080

TOTAL ASSETS LESS CURRENT LIABILITIES

51,091

34,207

PROVISIONS FOR LIABILITIES

2,631

2,378

NET ASSETS

48,460

31,829

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

48,360

31,729

48,460

31,829

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.

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 21 August 2025 and were signed on its behalf by:

Mr R C Shrubb - Director

1.	STATUTORY INFORMATION

Beachkey 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.

Freehold Land and Buildings

5% Reducing balance

Plant and machinery

20% Reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

3,605

48,513

52,118

Additions

-

4,788

4,788

At 31 December 2024

3,605

53,301

56,906

DEPRECIATION

At 1 January 2024

997

35,994

36,991

Charge for year

130

3,462

3,592

At 31 December 2024

1,127

39,456

40,583

NET BOOK VALUE

At 31 December 2024

2,478

13,845

16,323

At 31 December 2023

2,608

12,519

15,127

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

1,691

17,186

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

15,261

15,011

Taxation and social security

4,680

-

Other creditors

6,961

44,539

26,902

59,550

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024

2023

£

£

Mr R C Shrubb

Balance outstanding at start of year

1,692

1,692

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,692

1,692

8.	RELATED PARTY DISCLOSURES