Registered Number SC821271

BEACHARMING LIMITED

Micro-entity Accounts

31 August 2025

BEACHARMING LIMITED Registered Number SC821271

Micro-entity Balance Sheet as at 31 August 2025

Notes 2025
£
Called up share capital not paid
1
Current Assets
1,752
Creditors: amounts falling due within one year
(1,752)
Net current assets (liabilities)
0
Total assets less current liabilities
1
Total net assets (liabilities)
1
Capital and reserves
1
  • For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 29 April 2026

And signed on their behalf by:
Beatrice Ejikeme, Director

BEACHARMING LIMITED Registered Number SC821271

Notes to the Micro-entity Accounts for the period ended 31 August 2025

1Employees
2025
Average number of employees during the period 0

2Accounting Policies

Basis of measurement and preparation of accounts
These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime, under the historical cost convention. This is the company’s first accounting period and no comparative figures are presented.

Turnover policy
Turnover is recognised when goods are supplied to customers and is stated net of any refunds where applicable.

Valuation information and policy
Debtors are stated at amounts recoverable. Creditors are recognised at settlement amounts due. Cash balances are stated at face value.

Other accounting policies
Costs are recognised on an accruals basis and matched to the accounting period to which they relate.

Employer pension contributions, being the director’s remuneration from the company, are recognised as an expense in the period to which they relate. Contributions unpaid at the balance sheet date are included within creditors falling due within one year.