Beatrice Group Holdings Ltd

Beatrice Group Holdings Ltd
Directors' Report
For the Period 20 November 2023 to 30 April 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the period ended 30 April 2025

Principal activities

The principal activity of the company in the year under review was that of a holding company.

Directors

The directors who have held office during the whole of the period were as follows:

Mr A Isaias

Mrs T Isaias

Mr N Isaias

Mr L Isaias

Mr E Solomon

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Mr A Isaias
Director

Date approved: 20 November 2025

Beatrice Group Holdings Ltd
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	630,000
Investments	4	4,401,000
		5,031,000
Current assets
Debtors	5	3,336,173
Creditors: amount falling due within one year	6	(764,663)
Net current assets		2,571,510

Total assets less current liabilities		7,602,510
Net assets		7,602,510

Capital and reserves
Called up share capital		4,400,000
Profit and loss account		3,202,510
Shareholders' funds		7,602,510

For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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 accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 20 November 2025 and were signed on its behalf by:

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Mr A Isaias
Director

Beatrice Group Holdings Ltd
Notes to the Financial Statements
For the Period 20 November 2023 to 30 April 2025

General Information

Beatrice Group Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 15294055, registration address 7 Sandy Court, Ashleigh Court, Langage Business Park, Plymouth, PL7 5JX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the period was 0.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 20 November 2023	-	-
Additions	3,130,000	3,130,000
Disposals	(2,500,000)	(2,500,000)
At 30 April 2025	630,000	630,000
Depreciation
At 20 November 2023	-	-
Charge for period	-	-
On disposals	-	-
At 30 April 2025	-	-
Net book values
Closing balance as at 30 April 2025	630,000	630,000
Opening balance as at 20 November 2023	-	-

Investments

Cost	Other investments other than loans	Total
	£	£
At 20 November 2023	-	-
Additions	4,401,000	4,401,000
Disposals	-	-
At 30 April 2025	4,401,000	4,401,000

Debtors: amounts falling due within one year

	2025 £
Other Debtors	3,336,173
	3,336,173

Creditors: amount falling due within one year

	2025 £
Taxation and Social Security	1,247
Other Creditors	763,416
	764,663

7.	Related Party Disclosures At the year end £146,026 was owed from Leandra Restaurant Limited and £3,190,147 from Beatrice Ltd. The companies are related parties.

8.	Reserves During the period, preference shares were issued and redeemed in full. Sufficient distributable reserves were available.

9.	Ultimate Controlling Party The company is controlled by it's shareholders, by virtue of their shareholdings.

Registered Number: 15294055
England and Wales
Unaudited Financial Statements

for the period ended 30 April 2025
for
BEATRICE GROUP HOLDINGS LTD