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Company No: 07772861 (England and Wales)

# BEECHES PROPERTY (TRING) LIMITED

### Unaudited Financial Statements
For the financial year ended 28 September 2025
Pages for filing with the registrar

BEECHES PROPERTY (TRING) LIMITED

## Unaudited Financial Statements

For the financial year ended 28 September 2025

Contents

BEECHES PROPERTY (TRING) LIMITED

## COMPANY INFORMATION

For the financial year ended 28 September 2025
BEECHES PROPERTY (TRING) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 28 September 2025

DIRECTORS | P D Dean
| S L Dean
| S J Rutt
| A F Screech

REGISTERED OFFICE | Beeches Farm
| Icknield Way
| Tring
| HP23 4LA
| United Kingdom

COMPANY NUMBER | 07772861 (England and Wales)

BEECHES PROPERTY (TRING) LIMITED

## BALANCE SHEET

As at 28 September 2025
BEECHES PROPERTY (TRING) LIMITED

## BALANCE SHEET (continued)

As at 28 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 94 |  | 10,592
Investments | 4 | 100 |  | 100
|  | 194 |  | 10,692
Current assets |  |  |  |
Stocks | 5 | 4,396,876 |  | 11,849,342
Debtors | 6 | 3,158,824 |  | 1,918,482
Cash at bank and in hand |  | 4,715,897 |  | 4,500,443
|  | 12,271,597 |  | 18,268,267
Creditors: amounts falling due within one year | 7 | ( 256,710) |  | ( 1,598,466)
Net current assets |  | 12,014,887 |  | 16,669,801
Total assets less current liabilities |  | 12,015,081 |  | 16,680,493
Net assets |  | 12,015,081 |  | 16,680,493
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 5,401,000
Capital redemption reserve |  | 5,400,000 |  | 0
Profit and loss account |  | 6,614,081 |  | 11,279,493
Total shareholders' funds |  | 12,015,081 |  | 16,680,493

For the financial year ending 28 September 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Beeches Property (Tring) Limited (registered number: 07772861) were approved and authorised for issue by the Board of Directors on 12 May 2026. They were signed on its behalf by:

S J Rutt Director |

BEECHES PROPERTY (TRING) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 September 2025
BEECHES PROPERTY (TRING) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Beeches Property (Tring) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Beeches Farm, Icknield Way, Tring, HP23 4LA, United Kingdom.
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical cost convention except where otherwise stated.

##### Group accounts exemption

Group accounts exemption s399
As the company is subject to the small companies regime, group accounts have not been prepared.

##### Turnover

Turnover comprises the fair value of the rents receivable on properties held as investments, together with proceeds from the sale of properties that have been developed for resale. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
Development turnover is recognised in the accounts upon exchange of contracts or on satisfaction of relevant conditions when conditional contracts have been exchanged.

##### Taxation

The tax expense for the period comprises current tax and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Current tax
The current 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.
Deferred tax
The deferred 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.

##### Tangible fixed assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Plant and machinery etc. | 20 % reducing balance

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as above.

##### Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

##### Stocks

Stocks represents freehold properties that are held for resale and freehold properties that are under development which will be sold once completed. They are shown at the lower of cost and net realisable value. Cost includes the purchase price and associated development costs.

##### Trade and other debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

##### Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

##### Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelvemonths after the reporting date. Trade creditors are recognised initially at the transaction price.

##### Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments.

##### Ordinary share capital

The ordinary share capital is classified as equity.

##### Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.

##### Preference share capital

The preference share capital is classified as equity. Any accrued and unpaid preference share dividends are recognised as a liability.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 29 September 2024 | 88,788 |  | 88,788
Disposals | ( 49,950) |  | ( 49,950)
At 28 September 2025 | 38,838 |  | 38,838
Accumulated depreciation |  |  |
At 29 September 2024 | 78,196 |  | 78,196
Charge for the financial year | 23 |  | 23
Disposals | ( 39,475) |  | ( 39,475)
At 28 September 2025 | 38,744 |  | 38,744
Net book value |  |  |
At 28 September 2025 | 94 |  | 94
At 28 September 2024 | 10,592 |  | 10,592

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 29 September 2024 | 100
At 28 September 2025 | 100
Carrying value at 28 September 2025 | 100
Carrying value at 28 September 2024 | 100

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 28.09.2025 | Ownership 28.09.2024
Rockshine Limited | Beeches Farm, Icknield Way, Tring, Hertfordshire, HP23 4LA, United Kingdom | Property Business | Ordinary | 100.00% | 100.00%

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 4,396,876 |  | 11,849,342

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 16,130 |  | 22,491
Corporation tax | 0 |  | 26,536
Other debtors | 3,142,694 |  | 1,869,455
| 3,158,824 |  | 1,918,482

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 22,922 |  | 65,498
Corporation tax | 48,332 |  | 0
Other creditors | 185,456 |  | 1,532,968
| 256,710 |  | 1,598,466

#### 8. Related party transactions

Summary of transactions with other related parties
Preference dividends of £246,129 were paid during the year (2024: £216,000). Accrued and unpaid preference dividends at the balance sheet date were £nil (2024: £1,465,374). The preference shares were redeemed during the year.
At the balance sheet date, amounts due to Noble Foods (WE) Ltd, a company with common directors, totalled £2,414 (2024: £nil), included within other creditors.