ACCOUNTS - Final Accounts preparation

Registered number: 13230898

BEAUREPAIRE OPPORTUNITIES LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

BEAUREPAIRE OPPORTUNITIES LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BEAUREPAIRE OPPORTUNITIES LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beaurepaire Opportunities Ltd for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Beaurepaire Opportunities Ltd in accordance with the terms of our engagement letter dated 22 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Beaurepaire Opportunities Ltd and state those matters that we have agreed to state to the director of Beaurepaire Opportunities Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beaurepaire Opportunities Ltd and its director for our work or for this report.

It is your duty to ensure that Beaurepaire Opportunities Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Beaurepaire Opportunities Ltd. You consider that Beaurepaire Opportunities Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Beaurepaire Opportunities Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

31 December 2025

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BEAUREPAIRE OPPORTUNITIES LTD

REGISTERED NUMBER: 13230898

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		2,934,857		3,613,822
			2,934,857		3,613,822
Current assets
Debtors	5	608,380		566,871
Cash at bank		1,260,177		46,865
		1,868,557		613,736
Creditors: amounts falling due within one year	6	(4,493,283)		(3,726,626)
Net current liabilities			(2,624,726)		(3,112,890)
Total assets less current liabilities			310,131		500,932

Net assets			310,131		500,932

Capital and reserves
Called up share capital	7	600	600
Retained earnings		309,531	500,332
		310,131	500,932

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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BEAUREPAIRE OPPORTUNITIES LTD

REGISTERED NUMBER: 13230898

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S J Hitchcock

Director

Date: 31 December 2025

The notes on pages 4 to 8 form part of these financial statements.

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BEAUREPAIRE OPPORTUNITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Beaurepaire Opportunities Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 13230898 and its registered address is 2nd Floor 1-3 College Hill, London, United Kingdom EC4R 2RA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.3

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

2.4

Turnover

Turnover includes interest income accrued on loans notes investments and dividend income received in the year. Gains made on fixed assets investments held are recognised as other operating income in the income statement.

2.5

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately as an income or expense in the income statement.

2.6

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.

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BEAUREPAIRE OPPORTUNITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Fixed assets investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. The carrying value is reviewed for impairment annually and any impairment losses are recognised as an expense in the income statement.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

	Shares in group undertakings	Other investments	Total
	£	£	£
Cost
At 1 April 2024	1,000	3,612,822	3,613,822
Additions	-	610,389	610,389
Disposals	-	(187,676)	(187,676)
Amounts written off	-	(1,101,678)	(1,101,678)
At 31 March 2025	1,000	2,933,857	2,934,857

Net book value
At 31 March 2025	1,000	2,933,857	2,934,857
At 31 March 2024	1,000	3,612,822	3,613,822

The Company holds 100% of the issued share capital of Beaurepaire Properties Limited, being 1,000 ordinary shares of £1.

Debtors

					2025	2024
					£	£


Other debtors	400,437	400,437
Accrued Interest Income	207,943	166,434
	608,380	566,871

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BEAUREPAIRE OPPORTUNITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.Debtors (continued)

Page 6

BEAUREPAIRE OPPORTUNITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	334,606	129,749
Directors' loan accounts	4,148,396	3,587,196
Accrued expenses	10,281	9,681
	4,493,283	3,726,626

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary A shares of £1.00 each	100	100
100 (2024 - 100) Ordinary B shares of £1.00 each	100	100
100 (2024 - 100) Ordinary C shares of £1.00 each	100	100
100 (2024 - 100) Ordinary D shares of £1.00 each	100	100
100 (2024 - 100) Ordinary E shares of £1.00 each	100	100
100 (2024 - 100) Ordinary F shares of £1.00 each	100	100

	600	600

8.	Retained earnings
		2025
		£


	At 1 April 2024	500,332
	Profit for the year	(99,301)
	Dividends	(91,500)
	At 31 March 2025	309,531

9.	Related party transactions
	Included in the year end creditors balance is an amount owed by the company to S J Hitchcock of £4,148,396 (2024: £3,587,196). The outstanding balance is unsecured, not subject to interest and payable on demand.

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BEAUREPAIRE OPPORTUNITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10.	Controlling party

The ultimate controlling party is Mr. S J Hitchcock.

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