REGISTERED NUMBER: 07966791 (England and Wales)

THE WALLED GARDEN AT BEESTON FIELDS

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P J Kelly

Mr S Potter

REGISTERED OFFICE:

The Mill

One High Street

Henley-In-Arden

B95 5AA

REGISTERED NUMBER:

07966791 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Tangible assets

4

58,221

67,766

CURRENT ASSETS

Stocks

5

5,398

6,622

Debtors

6

196,364

368,015

Cash at bank

15,008

8,761

216,770

383,398

CREDITORS

Amounts falling due within one year

7

438,681

560,604

NET CURRENT LIABILITIES

(221,911

)

(177,206

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(163,690

)

(109,440

)

CREDITORS

Amounts falling due after more than one year

8

-

13,853

NET LIABILITIES

(163,690

)

(123,293

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(163,790

)

(123,393

)

SHAREHOLDERS' FUNDS

(163,690

)

(123,293

)

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 25 September 2025 and were signed on its behalf by:

Mr P J Kelly - Director

1.	STATUTORY INFORMATION

The Walled Garden at Beeston Fields 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.

Site preparation

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 39 (2023 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Site

Plant and

and

preparation

machinery

fittings

£

£

£

COST

At 1 January 2024

131,776

211,453

112,081

Additions

-

-

-

At 31 December 2024

131,776

211,453

112,081

DEPRECIATION

At 1 January 2024

89,690

196,343

102,143

Charge for year

4,209

3,778

2,485

At 31 December 2024

93,899

200,121

104,628

NET BOOK VALUE

At 31 December 2024

37,877

11,332

7,453

At 31 December 2023

42,086

15,110

9,938

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

500

7,304

463,114

Additions

-

1,447

1,447

At 31 December 2024

500

8,751

464,561

DEPRECIATION

At 1 January 2024

433

6,739

395,348

Charge for year

17

503

10,992

At 31 December 2024

450

7,242

406,340

NET BOOK VALUE

At 31 December 2024

50

1,509

58,221

At 31 December 2023

67

565

67,766

5.

STOCKS

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

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,338

32,517

Beeston Fields Golf Club Ltd

183,487

335,498

VAT

9,052

-

Prepayments and accrued income

2,487

-

196,364

368,015

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

10,314

Trade creditors

11,342

22,236

Amounts owed to group undertakings

227,636

-

VAT

-

16,345

Other creditors

197,423

293,423

Directors' current accounts

-

216,136

Accruals and deferred income

2,280

2,150

438,681

560,604

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans - 1-2 years

-

10,574

Bank loans - 2-5 years

-

3,279

-

13,853

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary Shares

£1

100

100

10.	RELATED PARTY DISCLOSURES

Included within current assets is the balance of an interest free loan provided to Beeston Fields Golf Club Limited.

The directors; Mr P Kelly and Mr S Potter are each directors of Beeston Fields Golf Club Limited.

11.	PARENT COMPANY

The company's parent company is Cilldara Group (Beeston) Ltd. The registered office address for the company is: The Mill, One High Street, Henley In Arden, B95 5AA.

12.	GOING CONCERN

These accounts have been prepared on a going concern basis despite the level of losses to date, as it is the intention of the parent company to continue supporting the company for the foreseeable future. The directors believe the company can meet all of its obligations as they fall due.