ACCOUNTS - Final Accounts

Registered number: 08748597

BEAUDESERT PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

BEAUDESERT PROPERTIES LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 4

BEAUDESERT PROPERTIES LIMITED

REGISTERED NUMBER: 08748597

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Stocks		1,673,538		1,271,098
Debtors: amounts falling due within one year	4	19,277		12,767
Cash at bank and in hand		152,865		51,695
		1,845,680		1,335,560
Creditors: amounts falling due within one year	5	(663,213)		(696,815)
Net current assets			1,182,467		638,745
Total assets less current liabilities			1,182,467		638,745

Net assets			1,182,467		638,745

Capital and reserves
Called up share capital	1	1
Profit and loss account	1,182,466	638,744
	1,182,467	638,745

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 September 2025.

Mrs A J Hawley

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

BEAUDESERT PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Beaudesert Properties Limited (the Company) is a private company limited by shares incorporated and domiciled in England. The address of its registered office is Milestone House, Shallowford Court, Henley in Arden, Warwickshire, B95 5BY, which is also the address of its principal place of business.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is the total amount receivable by the company for properties and leases sold during the year and are recognised on completion.
Rental income is recognised on a receivable basis.

2.3

Stocks

Stocks are valued at the lower of cost and net realisable value and consist of properties.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 2

BEAUDESERT PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Pensions

The Company operates a defined contribution plan for its employees. The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

Debtors

					2025	2024
					£	£


Other debtors	19,277	12,767

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	197,259	11,082
Other creditors	460,446	680,338
Accruals and deferred income	5,508	5,395
	663,213	696,815

Page 3

BEAUDESERT PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £720 (2024: £1,212). Contributions totalling £182 (2024: £1,212) were payable to the fund at the balance sheet date and are included in creditors.

7.	Ultimate parent company

The company is a wholly owned subsidiary of Beaudesert Property Holdings Limited, a company registered in England and Wales.

Page 4