REGISTERED NUMBER: 06763826 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

THE BEACH AGENCY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G H Wilson

P Richardson

REGISTERED OFFICE:

8A Manor Close

Cheadle Hulme

CHEADLE

Cheshire

SK8 7DJ

REGISTERED NUMBER:

06763826 (England and Wales)

ACCOUNTANTS:

Chandley Robinson Limited

Chartered Accountants

8A Manor Close

Cheadle Hulme

Cheadle

Cheshire

SK8 7DJ

FIXED ASSETS

Tangible assets

4

4

4

CURRENT ASSETS

Stocks

12,694

5,000

Debtors

5

17,371

23,412

Cash at bank

6,549

26,694

36,614

55,106

CREDITORS

Amounts falling due within one year

6

35,519

53,668

NET CURRENT ASSETS

1,095

1,438

TOTAL ASSETS LESS CURRENT LIABILITIES

1,099

1,442

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

1,079

1,422

SHAREHOLDERS' FUNDS

1,099

1,442

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 5th September 2025 and were signed on its behalf by:

G H Wilson - Director

P Richardson - Director

1.	STATUTORY INFORMATION

The Beach Agency 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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Office furniture

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Office

Computer

furniture

equipment

Totals

£

£

£

COST

At 1st January 2024

and 31st December 2024

870

4,223

5,093

DEPRECIATION

At 1st January 2024

and 31st December 2024

869

4,220

5,089

NET BOOK VALUE

At 31st December 2024

1

3

4

At 31st December 2023

1

3

4

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

17,371

23,412

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

6,335

13,357

Taxation and social security

11,868

17,544

Other creditors

17,316

22,767

35,519

53,668

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2023 - £40,000) were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY