Beazley End Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

1. General Information

Beazley End Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06876998 . The registered office is Beazley End Orchard , Orchard Codham Park Drive, Beazley End, Braintree, Essex, England, CM7 5JQ.

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:

Leasehold	0%
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

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Beazley End Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2024	425,461
Additions	400
Disposals	(82,849 )

As at 31 March 2025	343,012

Depreciation
As at 1 April 2024	319,629
Provided during the period	22,293
Disposals	(65,987 )

As at 31 March 2025	275,935

Net Book Value
As at 31 March 2025	67,077

As at 1 April 2024	105,832

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	422,210

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Beazley End Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	5,327

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	82,613	17,922
Bank loans and overdrafts	26,837	26,081
Other creditors	108,621	187,578
Taxation and social security	32,861	17,891

	250,932	249,472

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	162,256	189,228

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

11. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2024	31,884	24,699
Loss for the year and total comprehensive income	-	(8,882 )

Dividends paid	-	-

As at 31 March 2025	31,884	15,817

12. Related Party Transactions

Forrester Hughes Limited

Connected company

As at the balance sheet date, £17,473 was owed to by connected company (2024: £Nil owed by the connected company)

Big Bear Cider Mill Limited

Connected company

As at the balance sheet date, £6,607 was owed by the connected company (2024: £98,773 owed by the connected company)

Courtney Lang Limited

Connected company

As at the balance sheet date, £49,099 was owed by the connected company (2024: £86,709 owed by the connected company)

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		67,077		105,832
Investment Properties	5		422,210		422,210

			489,287		528,042
CURRENT ASSETS
Debtors	6	-		5,327

		-		5,327
Creditors: Amounts Falling Due Within One Year	7	(250,932 )		(249,472 )

NET CURRENT ASSETS (LIABILITIES)			(250,932 )		(244,145 )

TOTAL ASSETS LESS CURRENT LIABILITIES			238,355		283,897

Creditors: Amounts Falling Due After More Than One Year	8		(162,256 )		(189,228 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(27,398 )		(37,086 )

NET ASSETS			48,701		57,583

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Fair value reserve	11		31,884		31,884
Profit and Loss Account			15,817		24,699

SHAREHOLDERS' FUNDS			48,701		57,583