Company registration number 13263167 (England and Wales)
Black Rock Beach Club Ltd
Unaudited financial statements
For the year ended 31 March 2025
Black Rock Beach Club Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Black Rock Beach Club Ltd
Statement of financial position
As at 31 March 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
454,785
483,257
Current assets
Stocks
20,000
-
Debtors
4
26,347
15,352
Cash at bank and in hand
120,265
100,744
166,612
116,096
Creditors: amounts falling due within one year
5
(48,448)
(59,556)
Net current assets
118,164
56,540
Total assets less current liabilities
572,949
539,797
Creditors: amounts falling due after more than one year
6
(632,521)
(632,521)
Provisions for liabilities
-
0
(35,900)
Net liabilities
(59,572)
(128,624)
Capital and reserves
Called up share capital
30
30
Profit and loss reserves
(59,602)
(128,654)
Total equity
(59,572)
(128,624)
Black Rock Beach Club Ltd
Statement of financial position (continued)
As at 31 March 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 September 2025 and are signed on its behalf by:
Mr M R Barnes
Director
Company registration number 13263167 (England and Wales)
Black Rock Beach Club Ltd
Notes to the financial statements
For the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information

Black Rock Beach Club Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 15a, School Street Trading Estate, Hazel Grove, Stockport, Cheshire, SK7 4RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
2% on straight line
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Black Rock Beach Club Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and at bank.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Black Rock Beach Club Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity..

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
26
Black Rock Beach Club Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 6 -
3
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
313,486
276,807
9,163
599,456
Additions
-
0
-
0
7,500
7,500
At 31 March 2025
313,486
276,807
16,663
606,956
Depreciation and impairment
At 1 April 2024
19,690
94,217
2,292
116,199
Depreciation charged in the year
7,752
25,772
2,448
35,972
At 31 March 2025
27,442
119,989
4,740
152,171
Carrying amount
At 31 March 2025
286,044
156,818
11,923
454,785
At 31 March 2024
293,796
182,590
6,871
483,257
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
26,347
15,352
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,924
18,273
Taxation and social security
6,966
15,515
Other creditors
33,558
25,768
48,448
59,556
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
632,521
632,521
2025-03-31 2024-04-01 false false false 29 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity K J Barnes Mr M R Barnes 13263167 2024-04-01 2025-03-31 13263167 2025-03-31 13263167 2024-03-31 13263167 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-03-31 13263167 core:FurnitureFittings 2025-03-31 13263167 core:MotorVehicles 2025-03-31 13263167 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 13263167 core:FurnitureFittings 2024-03-31 13263167 core:MotorVehicles 2024-03-31 13263167 core:ShareCapital 2025-03-31 13263167 core:ShareCapital 2024-03-31 13263167 core:RetainedEarningsAccumulatedLosses 2025-03-31 13263167 core:RetainedEarningsAccumulatedLosses 2024-03-31 13263167 bus:Director2 2024-04-01 2025-03-31 13263167 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 13263167 core:FurnitureFittings 2024-04-01 2025-03-31 13263167 core:MotorVehicles 2024-04-01 2025-03-31 13263167 2023-04-01 2024-03-31 13263167 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 13263167 core:FurnitureFittings 2024-03-31 13263167 core:MotorVehicles 2024-03-31 13263167 2024-03-31 13263167 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 13263167 core:WithinOneYear 2025-03-31 13263167 core:WithinOneYear 2024-03-31 13263167 core:CurrentFinancialInstruments 2025-03-31 13263167 core:CurrentFinancialInstruments 2024-03-31 13263167 core:Non-currentFinancialInstruments 2025-03-31 13263167 core:Non-currentFinancialInstruments 2024-03-31 13263167 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13263167 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13263167 bus:FRS102 2024-04-01 2025-03-31 13263167 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13263167 bus:Director1 2024-04-01 2025-03-31 13263167 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP