Registration number: 00596631

Beadnell Links Limited

(Registration number: 00596631)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	495,351	448,541
Current assets
Debtors	6	15,659	3,153
Other financial assets	5	379,472	429,647
Cash at bank and in hand		35,420	79,979
		430,551	512,779
Creditors: Amounts falling due within one year	7	(57,570)	(45,049)
Net current assets		372,981	467,730
Total assets less current liabilities		868,332	916,271
Provisions for liabilities		(27,586)	(34,487)
Net assets		840,746	881,784
Capital and reserves
Called up share capital		27,354	27,354
Capital redemption reserve		1,746	1,746
Retained earnings		811,646	852,684
Shareholders' funds		840,746	881,784

Beadnell Links Limited

(Registration number: 00596631)
Statement of Financial Position as at 31 December 2025

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 15 March 2026 and signed on its behalf by:
 

......................................... Mr Richard William Breakey Company secretary and director

Beadnell Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Beadnell Harbour
Beadnell
Northumberland
NE67 5BN

These financial statements were authorised for issue by the Board on 15 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in British Pounds Sterling, which is also the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Beadnell Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% straight line
Fixtures and fittings	20% straight line
Freehold land and buildings	4% straight line
Investment property	Not depreciated

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 10).

Beadnell Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	481,919	38,139	106,255	626,313
Additions	58,953	-	-	58,953
At 31 December 2025	540,872	38,139	106,255	685,266
Depreciation
At 1 January 2025	53,305	30,426	94,041	177,772
Charge for the year	4,780	2,425	4,938	12,143
At 31 December 2025	58,085	32,851	98,979	189,915
Carrying amount
At 31 December 2025	482,787	5,288	7,276	495,351
At 31 December 2024	428,614	7,713	12,214	448,541

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Current financial assets
Cost or valuation
At 1 January 2025	429,647	429,647
Additions	115,071	115,071
Disposals	(125,633)	(125,633)
Fair value adjustments	(39,613)	(39,613)
At 31 December 2025	379,472	379,472
Impairment
Carrying amount
At 31 December 2025	379,472	379,472

Beadnell Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	530	1,822
Prepayments	1,973	1,239
Other debtors	13,156	92
	15,659	3,153

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,989	3,102
Taxation and social security	50,619	39,976
Accruals and deferred income	1,835	1,850
Other creditors	127	121
	57,570	45,049