IRIS Accounts Production v25.4.0.155 08158682 Board of Directors 31.7.24 30.7.25 30.7.25 0 true false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08158682 2024-07-30 08158682 2025-07-30 08158682 2024-07-31 2025-07-30 08158682 2023-07-30 08158682 2023-07-31 2024-07-30 08158682 2024-07-30 08158682 ns15:EnglandWales 2024-07-31 2025-07-30 08158682 ns14:PoundSterling 2024-07-31 2025-07-30 08158682 ns10:Director1 2024-07-31 2025-07-30 08158682 ns10:PrivateLimitedCompanyLtd 2024-07-31 2025-07-30 08158682 ns10:SmallEntities 2024-07-31 2025-07-30 08158682 ns10:AuditExempt-NoAccountantsReport 2024-07-31 2025-07-30 08158682 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-31 2025-07-30 08158682 ns10:SmallCompaniesRegimeForAccounts 2024-07-31 2025-07-30 08158682 ns10:FullAccounts 2024-07-31 2025-07-30 08158682 ns10:Director2 2024-07-31 2025-07-30 08158682 ns10:RegisteredOffice 2024-07-31 2025-07-30 08158682 ns5:CurrentFinancialInstruments 2025-07-30 08158682 ns5:CurrentFinancialInstruments 2024-07-30 08158682 ns5:Non-currentFinancialInstruments 2025-07-30 08158682 ns5:Non-currentFinancialInstruments 2024-07-30 08158682 ns5:ShareCapital 2025-07-30 08158682 ns5:ShareCapital 2024-07-30 08158682 ns5:SharePremium 2025-07-30 08158682 ns5:SharePremium 2024-07-30 08158682 ns5:RetainedEarningsAccumulatedLosses 2025-07-30 08158682 ns5:RetainedEarningsAccumulatedLosses 2024-07-30 08158682 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-30 08158682 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-30

REGISTERED NUMBER: 08158682 (England and Wales)

Financial Statements for the Year Ended 30 July 2025

for

Beatus Property Limited

| Beatus Property Limited (Registered number: 08158682) |

Contents of the Financial Statements

for the Year Ended 30 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Beatus Property Limited |

Company Information

for the Year Ended 30 July 2025

| DIRECTORS: | R McGinnis

| K Williams

| REGISTERED OFFICE: | 40 Rodney Street

| Liverpool

| Merseyside

| L1 9AA

| REGISTERED NUMBER: | 08158682 (England and Wales)

| ACCOUNTANTS: | Cobham Murphy

| 116 Duke Street

| Liverpool

| Merseyside

| L1 5JW

| Beatus Property Limited (Registered number: 08158682) |

Balance Sheet

30 July 2025

| 30.7.25 | 30.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,721,875 |  | 1,721,875 |  |

CURRENT ASSETS

Debtors | 5 | 673 |  | 114,818 |  |

Cash at bank and in hand | 8,033 |  | 9,637 |  |

8,706 |  | 124,455 |  |

CREDITORS

Amounts falling due within one year | 6 | 489,281 |  | 543,645 |  |

NET CURRENT LIABILITIES | (480,575 | ) | (419,190 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,241,300 |  | 1,302,685 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (89,879 | ) | (121,666 | ) |

PROVISIONS FOR LIABILITIES | (205,999 | ) | (205,999 | ) |

NET ASSETS | 945,422 |  | 975,020 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Share premium | 327,092 |  | 327,092 |  |

Retained earnings | 618,030 |  | 647,628 |  |

SHAREHOLDERS' FUNDS | 945,422 |  | 975,020 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 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.

| Beatus Property Limited (Registered number: 08158682) |

Balance Sheet - continued

30 July 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by:

K Williams - Director

| Beatus Property Limited (Registered number: 08158682) |

Notes to the Financial Statements

for the Year Ended 30 July 2025

1. | STATUTORY INFORMATION

| Beatus Property Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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.

| Despite the net current liabilities position at the year end the year the financial statements have been prepared on a going concern basis as the company has the continued support of its directors.

| Significant judgements and estimates

| There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

| Turnover

| Turnover represents the fair value for the consideration of net rents received, property sales and construction work excluding value added tax. Turnover is recognised in the period to which it relates.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| 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.

| Beatus Property Limited (Registered number: 08158682) |

Notes to the Financial Statements - continued

for the Year Ended 30 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 1 (2024 - NIL ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 31 July 2024

| and 30 July 2025 | 1,721,875 |  |

| NET BOOK VALUE

| At 30 July 2025 | 1,721,875 |  |

| At 30 July 2024 | 1,721,875 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.7.25 |  | 30.7.24

£ | £ |

| Trade debtors | 673 |  | 2,494 |  |

| Other debtors | - |  | 112,324 |  |

673 |  | 114,818 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.7.25 |  | 30.7.24

£ | £ |

| Bank loans and overdrafts | 33,333 |  | 33,333 |  |

| Trade creditors | 4,009 |  | 1,476 |  |

| Taxation and social security | 28,605 |  | 15,026 |  |

| Other creditors | 423,334 |  | 493,810 |  |

489,281 |  | 543,645 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.7.25 |  | 30.7.24

£ | £ |

| Bank loans | 89,879 |  | 121,666 |  |

| Beatus Property Limited (Registered number: 08158682) |

Notes to the Financial Statements - continued

for the Year Ended 30 July 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.7.25 |  | 30.7.24

£ | £ |

| Bank loans | 96,361 |  | 122,593 |  |