REGISTERED NUMBER: 13494391 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beach and Bay Building Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M H Lester

A Jackson

REGISTERED OFFICE:

G8 Lynch Lane Offices

79 Lynch Lane

Weymouth

Dorset

DT4 9DN

REGISTERED NUMBER:

13494391 (England and Wales)

ACCOUNTANTS:

RWB Tax Consultants Limited

G8 Lynch Lane Offices

79 Lynch Lane

Weymouth

Dorset

DT4 9DN

FIXED ASSETS

Tangible assets

4

12,377

11,265

CURRENT ASSETS

Debtors

5

-

3,600

Cash at bank

17,638

18,200

17,638

21,800

CREDITORS

Amounts falling due within one year

6

23,016

28,268

NET CURRENT LIABILITIES

(5,378

)

(6,468

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,999

4,797

PROVISIONS FOR LIABILITIES

3,280

2,985

NET ASSETS

3,719

1,812

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

3,519

1,612

SHAREHOLDERS' FUNDS

3,719

1,812

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

M H Lester - Director

A Jackson - Director

1.	STATUTORY INFORMATION

Beach and Bay Building Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

4,564

18,900

716

24,180

Additions

-

7,694

-

7,694

Disposals

-

(4,300

)

-

(4,300

)

At 31 March 2025

4,564

22,294

716

27,574

DEPRECIATION

At 1 April 2024

2,199

10,322

394

12,915

Charge for year

592

3,464

107

4,163

Eliminated on disposal

-

(1,881

)

-

(1,881

)

At 31 March 2025

2,791

11,905

501

15,197

NET BOOK VALUE

At 31 March 2025

1,773

10,389

215

12,377

At 31 March 2024

2,365

8,578

322

11,265

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

3,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

13,542

13,906

Social security and other taxes

1,817

-

VAT

4,629

3,553

Directors' current accounts

2,290

10,079

Accrued expenses

738

730

23,016

28,268

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

50

Ordinary A Shares

£1

50

50

50

Ordinary B Shares

£1

50

50

200

200