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BEACON HILL BRICK COMPANY LIMITED(THE)

Registered Number
00324320
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

BEACON HILL BRICK COMPANY LIMITED(THE)
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | Mrs J M Howells

Company Secretary | HOWELLS, Judith Mary

Registered Address | Beacon Hill Lane
| Corfe Mullen
| Wimborne
| BH21 3RX

Registered Number | 00324320 (England and Wales)

BEACON HILL BRICK COMPANY LIMITED(THE)
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 790 |  |  |  | 1,050
Investment property | 4 |  |  | 5,000 |  |  |  | 5,000
|  |  |  | 5,790 |  |  |  | 6,050
Current assets |  |  |  |  |  |  |  |
Debtors |  | 13,637 |  |  |  | 12,890 |  |
Cash at bank and on hand |  | 154,341 |  |  |  | 403,501 |  |
|  | 167,978 |  |  |  | 416,391 |  |
Creditors amounts falling due within one year | 5 | (6,909) |  |  |  | (25,281) |  |
Net current assets (liabilities) |  |  |  | 161,069 |  |  |  | 391,110
Total assets less current liabilities |  |  |  | 166,859 |  |  |  | 397,160
Provisions for liabilities | 6 |  |  | (150) |  |  |  | (200)
Net assets |  |  |  | 166,709 |  |  |  | 396,960
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 8,000 |  |  |  | 8,000
Revaluation reserve |  |  |  | 5,000 |  |  |  | 5,000
Profit and loss account |  |  |  | 153,709 |  |  |  | 383,960
Shareholders' funds |  |  |  | 166,709 |  |  |  | 396,960

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 April 2026, and are signed on its behalf by:
Mrs J M Howells Director Registered Company No. 00324320

BEACON HILL BRICK COMPANY LIMITED(THE)
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

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

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Revenue comprises the Company's share of profit of a joint venture which operates the Company's landfill site through landfill activities and the sale of methane gas as a source of renewable energy. It is stated at the fair value of consideration receivable and is net of value added tax. Rental income is taken to turnover in the period to which it relates to.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 15 |  | -
| Office Equipment | - |  | 25

| Investment property
--- | ---
| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 3,715,971 |  | 53,396 |  | 749 |  | 3,770,116
| At 31 December 25 | 3,715,971 |  | 53,396 |  | 749 |  | 3,770,116
| Depreciation and impairment
| At 01 January 25 | 3,715,971 |  | 52,907 |  | 188 |  | 3,769,066
| Charge for year | - |  | 73 |  | 187 |  | 260
| At 31 December 25 | 3,715,971 |  | 52,980 |  | 375 |  | 3,769,326
| Net book value
| At 31 December 25 | - |  | 416 |  | 374 |  | 790
| At 31 December 24 | - |  | 489 |  | 561 |  | 1,050

| The freehold land and buildings were revalued at 31 March 1996 by Wilks, Head and Eve, Chartered Surveyors on an existing use open market value of £3,815,000 (cost £602,397). Since that valuation the buildings have been disposed of with the land retained at the relevant amount. The valuation of the land has not been updated since 31 March 1996.

4. | Investment property
--- | ---

|  | £
| Fair value at 01 January 25 | 5,000
| At 31 December 25 | 5,000

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | - |  | 18,377
| Other creditors | 4,509 |  | 4,504
| Accrued liabilities and deferred income | 2,400 |  | 2,400
| Total | 6,909 |  | 25,281

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 150 |  | 200
| Total | 150 |  | 200