REGISTERED NUMBER: 04362231 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Beach Leisure Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Paling

REGISTERED OFFICE:

46 Albany Road

Cardiff

South Glamorgan

CF24 3RR

REGISTERED NUMBER:

04362231 (England and Wales)

ACCOUNTANTS:

Henderson & Company

73 Union Street

Greenock

Renfrewshire

PA16 8BG

FIXED ASSETS

Tangible assets

4

65,992

90,801

Investments

5

600

600

66,592

91,401

CURRENT ASSETS

Stocks

13,250

11,575

Debtors

6

725,378

587,608

Prepayments and accrued income

20,090

20,504

Cash at bank and in hand

118,213

42,243

876,931

661,930

CREDITORS

Amounts falling due within one year

7

610,783

448,394

NET CURRENT ASSETS

266,148

213,536

TOTAL ASSETS LESS CURRENT LIABILITIES

332,740

304,937

CREDITORS

Amounts falling due after more than one year

8

(25,006

)

(31,703

)

PROVISIONS FOR LIABILITIES

(7,712

)

(6,312

)

NET ASSETS

300,022

266,922

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

299,922

266,822

300,022

266,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2026 and were signed by:

D Paling - Director

1.	STATUTORY INFORMATION

Beach Leisure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Over the period of the lease

Plant and machinery

-

at variable rates on reducing balance

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

173,448

817,875

130,558

1,121,881

DEPRECIATION

At 1 January 2025

140,093

769,105

121,882

1,031,080

Charge for year

13,342

9,348

2,119

24,809

At 31 December 2025

153,435

778,453

124,001

1,055,889

NET BOOK VALUE

At 31 December 2025

20,013

39,422

6,557

65,992

At 31 December 2024

33,355

48,770

8,676

90,801

5.	FIXED ASSET INVESTMENTS

Cost £600

Net Book Value £600

The above Investments represent the Issued Share Capital of Waterloo Bridge Ltd (SC315325).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

41,283

41,283

Amounts owed by group undertakings

667,026

529,256

Other debtors

17,069

17,069

725,378

587,608

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,698

4,699

Trade creditors

277,711

99,182

Taxation and social security

63,889

106,026

Other creditors

263,485

238,487

610,783

448,394

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

25,006

31,703

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

8,208

9.	ULTIMATE CONTROLLING PARTY

The Company is a wholly owned subsidiary of Jupiter Mining Limited.

Mr D Paling is the owner of Jupiter Mining Limited and is therefore considered to be the Ultimate Controlling Party.