BEACON HILL BRICK COMPANY LIMITED(THE)


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)

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.

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.

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