Beardsall & Hulbert Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10721238

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		320,000		320,000

			320,000		320,000
CURRENT ASSETS
Debtors	5	66,058		77,385
Cash at bank and in hand		770		92

		66,828		77,477
Creditors: Amounts Falling Due Within One Year	6	(308,771 )		(285,863 )

NET CURRENT ASSETS (LIABILITIES)			(241,943 )		(208,386 )

TOTAL ASSETS LESS CURRENT LIABILITIES			78,057		111,614

Creditors: Amounts Falling Due After More Than One Year	7		(241,744 )		(256,339 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,607 )		(6,607 )

NET LIABILITIES			(170,294 )		(151,332 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Fair value reserve			28,168		28,168
Profit and Loss Account			(198,463 )		(179,501 )

SHAREHOLDERS' FUNDS			(170,294)		(151,332)

Page 1

Page 2

Beardsall & Hulbert Investments Limited

Balance Sheet (continued)

As At 31 March 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Hugo Beardsall

Director

09/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Beardsall & Hulbert Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10721238 . The registered office is Beardsall Estates Reginald Arthur House, 2-8 Percy Street, Rotherham, S65 1ED.

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 recognised as rental income received.

2.3. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.

2.4. 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: 2 (2024: 2)

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 April 2024	320,000

As at 31 March 2025	320,000

Net Book Value
As at 31 March 2025	320,000

As at 1 April 2024	320,000

Page 3

Page 4

Beardsall & Hulbert Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by associates	66,058	77,385

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	7,065	6,390
Other creditors	50,000	50,000
Mortgage - current portion	7,588	5,964
Directors' loan accounts	3,335	3,933
Amounts owed to related parties	240,783	219,576

	308,771	285,863

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

	2025	2024
	£	£
Bank loans	27,795	34,225
Mortgages	213,949	222,114

	241,744	256,339

8. Share Capital

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

9. Related Party Transactions

HDG Investments Ltd

Mutal shareholder and director.

£240,783 (2024:£215,019) outstanding creditor.

Auckland Property Holdings Limited.

Family relation to shareholder/director.

£50,000 (2024: £50,000) outstanding creditor balance.

Hulbert Estates Limited

Previously a mutal shareholder and director.

£0 (2024: £32,385) outstanding debtor balance.

St Albans Medical Centre Limited

Previously a mutal shareholder and director.

£0 (2024: £45,000) outstanding debtor balance.

Beardsall Estates Ltd

Family relation to shareholder/director.

£66,058 (2024: £(4,557)) outstanding debtor balance.

Page 4