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Registered number: 7537446
BEACONDENT HOLDINGS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
APM Consultants (CA) Ltd
40 Lorne Gardens
Croydon
Surrey
CR0 7RY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 7537446
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 5 1,597,691 1,597,691
1,597,691 1,597,691
CURRENT ASSETS
Stocks 6 (327 ) -
Debtors 7 8,881,692 8,192,638
Cash at bank and in hand 792,727 17,585
9,674,092 8,210,223
Creditors: Amounts Falling Due Within One Year 8 (10,627,960 ) (9,165,172 )
NET CURRENT ASSETS (LIABILITIES) (953,868 ) (954,949 )
TOTAL ASSETS LESS CURRENT LIABILITIES 643,823 642,742
Creditors: Amounts Falling Due After More Than One Year 9 - (10,266 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (7,769 ) (12,155 )
NET ASSETS 636,054 620,321
CAPITAL AND RESERVES
Called up share capital 10 1 1
Other reserves 100,000 100,000
Profit and Loss Account 536,053 520,320
SHAREHOLDERS' FUNDS 636,054 620,321
Page 1
Page 2
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 Oluwole Adeloye
Director
15/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BEACONDENT HOLDINGS LIMITED Registered number 7537446 is a limited by shares company incorporated in England & Wales. The Registered Office is 5 Hayfield Road, Orpington, Kent, Kent, BR5 2DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 0%
Plant & Machinery 25%
Fixtures & Fittings 15%
Computer Equipment 25%
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
There are no deffered taxation issues affecting the accounts within this reporting period. To decide what to report for taxation the charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 22,997
As at 31 March 2025 22,997
Depreciation
As at 1 April 2024 22,997
As at 31 March 2025 22,997
...CONTINUED
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Page 4
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Investments
Other
£
Cost or Valuation
As at 1 April 2024 1,597,691
As at 31 March 2025 1,597,691
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 1,597,691
As at 1 April 2024 1,597,691
The company holds 100% of the ordinary share capital in its two subsidiaries - Beacondent Limited and Forestdent Limited.
In the opinion of the directors the value of the company's investment in its subsidiaries are not less than the amount at which it is shown in the balance sheet.
This company also produces a consolidated financial statement for the group, where all the interest in its subsidiaries are consolidated and published.
6. Stocks
2025 2024
£ £
Payments on account (327 ) -
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 327 327
Other debtors 1,016,056 1,017,556
Amounts owed by group undertakings 7,557,850 6,867,296
8,574,233 7,885,179
Due after more than one year
Other debtors (7) 90,003 90,003
Amounts owed by subsidiaries 217,456 217,456
307,459 307,459
8,881,692 8,192,638
The bulk of the outstanding debtor amounts are intercompany debts, which are recurrent and repayable on demand.
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,110 1,145
Corporation tax 2,409 -
Other taxes and social security 691 7,143
Other creditors 99,968 85,568
Directors' loan accounts 70,000 -
Amounts owed to group undertakings 10,449,782 9,071,316
10,627,960 9,165,172
The bulk of the outstanding creditor amounts are intercompany credits, all of which are recurrent and repayable on demand.
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account - 10,266
All of the long term debts are owed to the directors, the incidence of which arose at the creation of the legal entity group. The directors continue to pledge their funding support for the group and will await when the group will be able to afford to fully payback this loan.
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid - 70,000
12. Reserves
Other reserves Profit and Loss Account
£ £
As at 1 April 2024 100,000 520,320
Profit for the year and total comprehensive income - 15,733
Dividends paid - -
As at 31 March 2025 100,000 536,053
13. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
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