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REGISTERED NUMBER: 09752702 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Three Beaches Ltd

Three Beaches Ltd (Registered number: 09752702)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 7 |

Three Beaches Ltd

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mrs T Lam

| K K Lam

| REGISTERED OFFICE: | 1 Howard Road

| Reigate

| Surrey

| RH2 7JE

| REGISTERED NUMBER: | 09752702 (England and Wales)

| ACCOUNTANTS: | ACL & Co

| Chartered Certified Accountants

| The Coach House

| 1 Howard Road

| Reigate

| RH2 7JE

Three Beaches Ltd (Registered number: 09752702)

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 5,000 |  | 7,500 |  |

Tangible assets | 5 | 4,932 |  | 4,178 |  |

9,932 |  | 11,678 |  |

CURRENT ASSETS

Stocks | 1,500 |  | 1,500 |  |

Debtors | 6 | 5,797 |  | 1,366 |  |

Cash at bank and in hand | 27,542 |  | 141,059 |  |

34,839 |  | 143,925 |  |

CREDITORS

Amounts falling due within one year | 7 | 47,120 |  | 80,826 |  |

NET CURRENT (LIABILITIES)/ASSETS | (12,281 | ) | 63,099 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,349 | ) | 74,777 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 12,141 |  | 20,800 |  |

NET (LIABILITIES)/ASSETS | (14,490 | ) | 53,977 |  |

Three Beaches Ltd (Registered number: 09752702)

Balance Sheet - continued

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (14,590 | ) | 53,877 |  |

(14,490 | ) | 53,977 |  |

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

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

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 12 September 2025 and were signed on its behalf by:

Mrs T Lam - Director

K K Lam - Director

Three Beaches Ltd (Registered number: 09752702)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Three Beaches Ltd 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on reducing balance

| Stocks

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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 10 ) .

Three Beaches Ltd (Registered number: 09752702)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 25,000 |  |

| AMORTISATION

| At 1 September 2024 | 17,500 |  |

| Charge for year | 2,500 |  |

| At 31 August 2025 | 20,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 5,000 |  |

| At 31 August 2024 | 7,500 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 16,562 |  |

| Additions | 2,398 |  |

| At 31 August 2025 | 18,960 |  |

| DEPRECIATION

| At 1 September 2024 | 12,384 |  |

| Charge for year | 1,644 |  |

| At 31 August 2025 | 14,028 |  |

| NET BOOK VALUE

| At 31 August 2025 | 4,932 |  |

| At 31 August 2024 | 4,178 |  |

Three Beaches Ltd (Registered number: 09752702)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Tax | 5,592 |  | - |  |

| Prepayments | 205 |  | 1,366 |  |

5,797 |  | 1,366 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 6,701 |  | - |  |

| Tax | - |  | 5,592 |  |

| Social security and other taxes | (49 | ) | 1,003 |  |

| VAT | 17,755 |  | 18,443 |  |

| Other creditors | 15,012 |  | 15,012 |  |

| Directors' current accounts | 4,708 |  | 37,701 |  |

| Accrued expenses | 2,993 |  | 3,075 |  |

47,120 |  | 80,826 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 2-5 years | 12,141 |  | 20,800 |  |

Three Beaches Ltd

Report of the Accountants to the Directors of

Three Beaches Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

Date: .............................................