Beca Properties Limited - Filleted accounts

Registered number

09071703

Beca Properties Limited

Filleted Accounts

31 March 2025

Beca Properties Limited
Registered number:		09071703
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		258,833			358,838

Current assets
Debtors	4	362,872			199,962
Cash at bank and in hand		5,835			5,307
		368,707			205,269

Creditors: amounts falling due within one year	5	(108,957)			(62,613)

Net current assets			259,750			142,656

Total assets less current liabilities			518,583			501,494

Provisions for liabilities			(3,103)			(3,103)


Net assets			515,480			498,391

Capital and reserves
Called up share capital			100			100
Revaluation reserve	6		43,177			43,132
Profit and loss account			472,203			455,159

Shareholders' funds			515,480			498,391

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D S Williams
Director
Approved by the board on 24 September 2025

Beca Properties Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Investment property
	In accordance with SSAP 19, investment properties are revalued annually and the aggregate surplus or deficit is transferred to a revaluation reserve and no depreciation is provided in respect of freehold properties. The directors consider that this accounting policy results in the financial statements giving a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount which otherwise might have been shown cannot be separately identified or quantified.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					-		-


3	Tangible fixed assets
								Land and buildings
£
	Cost
	At 1 April 2024							358,838
	Disposals							(100,005)
	At 31 March 2025							258,833

	Depreciation
	At 31 March 2025							-

	Net book value
	At 31 March 2025							258,833
	At 31 March 2024							358,838


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					312,603		312,603
	Cumulative depreciation based on historical cost					-		-
						312,603		312,603


4	Debtors					2025		2024
£							£

	Trade debtors					14,157		11,244
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					328,504		170,000
	Other debtors					20,211		18,718
						362,872		199,962


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					345		1,020
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		(120,000)
	Corporation tax					11,348		17,921
	Other taxes and social security costs					6,971		7,307
	Other creditors					90,293		152,774
						108,957		59,022


6	Revaluation reserve					2025		2024
£							£

	At 1 April 2024					43,132		115,119
	Gain/(loss) on revaluation of land and buildings					45		(71,987)

	At 31 March 2025					43,177		43,132


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr D S Williams
	Directors Loan Account	(11,411)		16,115		(4,708)		(4)

		(11,411)		16,115		(4,708)		(4)


8	Related party transactions

	At the Balance Sheet date, the Company owed its director Mr D Williams £4 (2024: £11,411. At the year end, Beca Properties Limited was owed £171,000 (2024: £170,000) by Williams Properties (Cardiff) Limited. Both companies have a common shareholder.

9	Ultimate controlling party

	The company is ultimately controlled by the director by virtue of their shareholding.

9	Other information

	Beca Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Ty Nant Court
	Morganstown
	Cardiff
	CF15 8LW