Beauchamp Garden Design & Construction L - Accounts to registrar (filleted)

REGISTERED NUMBER: 04200898 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BEAUCHAMP GARDEN DESIGN & CONSTRUCTION

LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

-

36,755

CURRENT ASSETS

Debtors

5

18,045

3,650

Cash in hand

-

258

18,045

3,908

CREDITORS

Amounts falling due within one year

6

102,607

104,268

NET CURRENT LIABILITIES

(84,562

)

(100,360

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(84,562

)

(63,605

)

CREDITORS

Amounts falling due after more than one
year

7

(1,967

)

(11,134

)

PROVISIONS FOR LIABILITIES

-

(6,705

)

NET LIABILITIES

(86,529

)

(81,444

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

(86,629

)

(81,544

)

SHAREHOLDERS' FUNDS

(86,529

)

(81,444

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

D B Ward - Director

1.	STATUTORY INFORMATION

Beauchamp Garden Design & Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04200898

Registered office:

368 Forest Road

London

E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 May 2024

5,874

74,659

50,600

208

131,341

Disposals

(5,874

)

(74,659

)

(50,600

)

(208

)

(131,341

)

At 30 April 2025

-

DEPRECIATION

At 1 May 2024

3,485

67,827

23,124

150

94,586

Charge for year

597

1,025

5,495

14

7,131

Eliminated on disposal

(4,082

)

(68,852

)

(28,619

)

(164

)

(101,717

)

At 30 April 2025

-

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

2,389

6,832

27,476

58

36,755

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

18,045

3,650

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 8)

15,393

19,457

Amounts owed to connected undertakings

3,594

2,014

Taxation and social security

77,259

77,335

Other creditors

6,361

5,462

102,607

104,268

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans (see note 8)

1,967

11,134

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

5,393

9,457

Bank loans

10,000

15,393

19,457

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,967

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,134

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

10.

RESERVES

Retained

earnings

£

At 1 May 2024

(81,544

)

Deficit for the year

(5,085

)

At 30 April 2025

(86,629

)

11.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

Amounts owed by/(to) S B Ward (Director)

10,025

3,650

Amounts owed by/(to) D B Ward (Director)

8,000

-

The directors repaid the loans within 9 months of the balance sheet date.

Connected undertakings:

Beauchamp Construction Limited

The company was under the control of Mr D Ward and Mr S Ward throughout the current and previous year.