The Beach House (Porth) Management Company Limited

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	3	10	10
Cash at bank and in hand		101	101
		111	111
Capital and reserves
Called up share capital	5	12	12
Profit and loss account		99	99
Shareholders' funds		111	111

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 20 December 2025 and signed on its behalf by:
 

......................................... Mr P I Whitehouse Director

Company Registration Number: 05885915

The Beach House (Porth) Management Company Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
71 Athelstan Park
Bodmin
Cornwall
PL31 1DT

These financial statements were authorised for issue by the Board on 20 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Financial instruments

Classification
The company holds the following financial instruments:

• Short term other debtors;
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.


 
 

The Beach House (Porth) Management Company Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 2025

3

Debtors

	2025 £	2024 £
Other debtors	10	10
	10	10

4	Cash and cash equivalents

	2025 £	2024 £
Cash at bank	101	101

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	12	12	12	12