Company Registration No. 10975132 (England and Wales)
GARRISON BEACH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GARRISON BEACH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GARRISON BEACH LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
850,625
969,507
Cash at bank and in hand
108,284
103,355
958,909
1,072,862
Creditors: amounts falling due within one year
4
(362)
(4,312)
Net current assets
958,547
1,068,550
Capital and reserves
Called up share capital
300
300
Profit and loss reserves
958,247
1,068,250
Total equity
958,547
1,068,550

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 April 2026 and are signed on its behalf by:
L Wislocki
N Webb
Director
Director
C Charnaud
Director
Company registration number 10975132 (England and Wales)
GARRISON BEACH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Garrison Beach Limited is a private company limited by shares incorporated in England and Wales. The registered office is 28 Lime Avenue, Leigh-on-Sea, Essex, SS9 3PA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the value of the consideration received or receivable for property sales in the normal course of business, adjusted for the recognition of income as outlined in the Construction projects note below.

1.3
Construction projects

Where the outcome of a construction project can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the project at the reporting end date.

When it is probable that total project costs will exceed total project turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction project cannot be estimated reliably, project revenue is recognised to the extent of project costs incurred where it is probable that they will be recoverable. Project costs are recognised as expenses in the period in which they are incurred.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

GARRISON BEACH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
850,000
955,000
Corporation tax recoverable
-
0
14,450
Other debtors
625
57
850,625
969,507
GARRISON BEACH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
362
4,312
5
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Other information

As at 30 September 2025, the following amounts were owed by Garrison Beach Limited to the shareholders:

2025 2024

Hedgehog Development (Essex) Limited £nil £400

KW Hadleigh Limited £nil £400

Westlands Farm Developments Limited £nil £400

Interest for funding provided by the shareholders was paid in the period and amounted to £nil (2024: £nil).

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