Silverfin false false 31/12/2025 01/01/2025 31/12/2025 R J Mellar 15/12/2025 R J Walsh 02/03/1998 T M Walsh 15/12/2025 02/03/1998 T D Walsh 02/03/1998 08 April 2026 The principal activity of the Company during the financial year was property letting. 03519906 2025-12-31 03519906 bus:Director1 2025-12-31 03519906 bus:Director2 2025-12-31 03519906 bus:Director3 2025-12-31 03519906 bus:Director4 2025-12-31 03519906 2024-12-31 03519906 core:CurrentFinancialInstruments 2025-12-31 03519906 core:CurrentFinancialInstruments 2024-12-31 03519906 core:ShareCapital 2025-12-31 03519906 core:ShareCapital 2024-12-31 03519906 core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 03519906 core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 03519906 core:RetainedEarningsAccumulatedLosses 2025-12-31 03519906 core:RetainedEarningsAccumulatedLosses 2024-12-31 03519906 2025-01-01 2025-12-31 03519906 bus:FilletedAccounts 2025-01-01 2025-12-31 03519906 bus:SmallEntities 2025-01-01 2025-12-31 03519906 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03519906 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03519906 bus:Director1 2025-01-01 2025-12-31 03519906 bus:Director2 2025-01-01 2025-12-31 03519906 bus:Director3 2025-01-01 2025-12-31 03519906 bus:Director4 2025-01-01 2025-12-31 03519906 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 03519906 (England and Wales)

# BEAUMONT PREMIER PROPERTIES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

BEAUMONT PREMIER PROPERTIES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

BEAUMONT PREMIER PROPERTIES LIMITED

## BALANCE SHEET

As at 31 December 2025
BEAUMONT PREMIER PROPERTIES LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 9,342,501 |  | 9,342,501
|  | 9,342,501 |  | 9,342,501
Current assets |  |  |  |
Debtors | 4 | 178,900 |  | 181,320
Cash at bank and in hand |  | 137,664 |  | 180,292
|  | 316,564 |  | 361,612
Creditors: amounts falling due within one year | 5 | ( 2,740,667) |  | ( 3,021,951)
Net current liabilities |  | (2,424,103) |  | (2,660,339)
Total assets less current liabilities |  | 6,918,398 |  | 6,682,162
Provision for liabilities |  | ( 493,933) |  | ( 491,779)
Net assets |  | 6,424,465 |  | 6,190,383
Capital and reserves |  |  |  |
Called-up share capital |  | 5,000 |  | 5,000
Fair value reserve |  | 2,294,979 |  | 2,294,979
Profit and loss account |  | 4,124,486 |  | 3,890,404
Total shareholders' funds |  | 6,424,465 |  | 6,190,383

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Beaumont Premier Properties Limited (registered number: 03519906) were approved and authorised for issue by the Board of Directors on 08 April 2026. They were signed on its behalf by:

R J Walsh Director |

BEAUMONT PREMIER PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
BEAUMONT PREMIER PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Beaumont Premier Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Herb Garden Great Street, Norton Sub Hamdon, Stoke-Sub-Hamdon, TA14 6SJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration receivable for rental income in the ordinary course of the company’s activities. Turnover is shown net of rebates and is recognised based on the period of occupation.
The company recognises revenue when:
the amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 January 2025 | 9,342,501
As at 31 December 2025 | 9,342,501

Valuation

Investment properties were revalued on 31 December 2025 by the directors who are internal to the company. The basis of valuation was open market basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 6,767,646 |  | 6,767,646

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,050 |  | 1,983
Other debtors | 177,850 |  | 179,337
| 178,900 |  | 181,320

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 1,247 |  | 2,185
Taxation and social security | 92,519 |  | 76,787
Other creditors | 2,646,901 |  | 2,942,979
| 2,740,667 |  | 3,021,951

#### 6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 2025 |  | 2024
| £ |  | £
Urban Commercial Limited (a company owned by the directors) | 170,285 |  | 170,285
The Hollies Hotel Limited (a company owned by the directors) | (2,574,002) |  | (2,724,017)

Included within other debtors is a loan account with Urban Commercial Limited. There are no fixed terms for repayment and no interest has been charged.
Included within other creditors is a loan account with The Hollies Hotel Limited. There are no fixed terms for repayment and no interest has been charged.

Transactions with the entity's directors

Advances

The loan account is repayable on demand and interest has been charged on the overdrawn balance exceeding £10,000 at the official HMRC rates.
At 1 January 2025, the balance owed from T M Walsh was £Nil. During the year, the company made advances amounting to £20,525 and received repayments of £20,525, leaving a balance due of £Nil.
At 1 January 2025, the balance owed from T D Walsh was £Nil. During the year, the company made advances amounting to £378 and received repayments of £nil, leaving a balance due of £378.00.