Beach Bar Wirral Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14514858

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,961		34,177

			49,961		34,177
CURRENT ASSETS
Stocks	5	2,984		2,984
Debtors	6	-		9,054
Cash at bank and in hand		1,000		1,120

		3,984		13,158
Creditors: Amounts Falling Due Within One Year	7	(53,915 )		(38,001 )

NET CURRENT ASSETS (LIABILITIES)			(49,931 )		(24,843 )

TOTAL ASSETS LESS CURRENT LIABILITIES			30		9,334

NET ASSETS			30		9,334

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			28		9,332

SHAREHOLDERS' FUNDS			30		9,334

Page 1

Page 2

Beach Bar Wirral Limited

Balance Sheet (continued)

As At 30 November 2024

For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Victor Baker

Director

25/06/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Beach Bar Wirral Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14514858 . The registered office is 8 Hesketh Way, Bromborough, Wirral, CH62 2EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	No depreciation policy
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33.33% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2023	37,180	700	37,880
Additions	20,874	549	21,423

As at 30 November 2024	58,054	1,249	59,303

Depreciation
As at 1 December 2023	3,586	117	3,703
Provided during the period	5,414	225	5,639

As at 30 November 2024	9,000	342	9,342

...CONTINUED

Page 3

Page 4

Beach Bar Wirral Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

Net Book Value
As at 30 November 2024	49,054	907	49,961

As at 1 December 2023	33,594	583	34,177

5. Stocks

	2024	2023
	£	£
Stock	2,984	2,984

6. Debtors

	2024	2023
	£	£
Due within one year
Amounts owed by group undertakings	-	8,409
Other debtors	-	645

	-	9,054

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	3,485	319
Amounts owed to group undertakings	8,754	-
Other creditors	30,167	25,851
Taxation and social security	11,509	11,831

	53,915	38,001

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

Page 4