REGISTERED NUMBER: 09752702 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Three Beaches Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

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

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

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

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 ) .

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

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

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: .............................................