REGISTERED NUMBER: 03097362 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BEACHETWOOD HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M C Stansfield

Mr M Johnson

SECRETARY:

M Johnson

REGISTERED OFFICE:

495 Green Lanes

London

N13 4BS

REGISTERED NUMBER:

03097362 (England and Wales)

ACCOUNTANTS:

Avraam Associates Limited

Chartered Accountants

495 Green Lanes

London

N13 4BS

FIXED ASSETS

Tangible assets

4

11,665

15,553

Investments

5

743,230

1,745,672

Investment property

6

1,875,407

1,875,407

2,630,302

3,636,632

CURRENT ASSETS

Stocks

1,310,710

916,186

Debtors

7

1,131,406

1,867,651

Cash at bank and in hand

73,034

476,810

2,515,150

3,260,647

CREDITORS

Amounts falling due within one year

8

1,792,017

1,965,076

NET CURRENT ASSETS

723,133

1,295,571

TOTAL ASSETS LESS CURRENT LIABILITIES

3,353,435

4,932,203

CREDITORS

Amounts falling due after more than one year

9

(20,000

)

(951,103

)

PROVISIONS FOR LIABILITIES

12

-

(3,867

)

NET ASSETS

3,333,435

3,977,233

CAPITAL AND RESERVES

Called up share capital

13

1,005

1,005

Non distributable reserve

14

19,248

(59,838

)

Retained earnings

3,313,182

4,036,066

SHAREHOLDERS' FUNDS

3,333,435

3,977,233

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 30th April 2026 and were signed on its behalf by:

M C Stansfield - Director

1.	STATUTORY INFORMATION

Beachetwood Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Beachetwood Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stock is represented by properties which are initially stated at cost and then held at the lower of this initial amount and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the properties to their present location and condition. Net realisable value represents the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

128,291

DEPRECIATION

At 1st April 2024

112,738

Charge for year

3,888

At 31st March 2025

116,626

NET BOOK VALUE

At 31st March 2025

11,665

At 31st March 2024

15,553

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

90,616

DEPRECIATION

At 1st April 2024

75,160

Charge for year

3,864

At 31st March 2025

79,024

NET BOOK VALUE

At 31st March 2025

11,592

At 31st March 2024

15,456

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st April 2024

1,745,672

Additions

76,322

Disposals

(1,116,276

)

Revaluations

60,458

Impairments

(22,946

)

At 31st March 2025

743,230

NET BOOK VALUE

At 31st March 2025

743,230

At 31st March 2024

1,745,672

Cost or valuation at 31st March 2025 is represented by:

Other

investments

£

Valuation in 2022

(11,042

)

Valuation in 2023

(56,016

)

Valuation in 2024

48,794

Valuation in 2025

37,512

Cost

723,982

743,230

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Frank E. Seary Limited

Registered office:

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

205,282

205,282

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

and 31st March 2025

1,875,407

NET BOOK VALUE

At 31st March 2025

1,875,407

At 31st March 2024

1,875,407

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,237

461,037

Other debtors

1,121,169

1,406,614

1,131,406

1,867,651

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,300,000

1,212,500

Hire purchase contracts (see note 10)

6,103

6,103

Trade creditors

6,900

16,598

Taxation and social security

80,493

338,753

Other creditors

398,521

391,122

1,792,017

1,965,076

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

925,000

Hire purchase contracts (see note 10)

20,000

26,103

20,000

951,103

10.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Gross obligations repayable:

Within one year

8,665

8,665

Between one and five years

20,000

28,665

28,665

37,330

Finance charges repayable:

Within one year

2,562

2,562

Between one and five years

-

2,562

2,562

5,124

Net obligations repayable:

Within one year

6,103

6,103

Between one and five years

20,000

26,103

26,103

32,206

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,300,000

2,137,500

Hire purchase contracts

26,103

32,206

1,326,103

2,169,706

The bank has a mortgage debenture incorporating a fixed and floating charge over the current assets of the company.

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

3,867

Deferred

tax

£

Balance at 1st April 2024

3,867

Credit to Income Statement during year

(3,867

)

Balance at 31st March 2025

-

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,003

A Ordinary

£1

1,003

1,003

1

B Ordinary

£1

1

1

1

C Ordinary

£1

1

1

1,005

1,005

14.

RESERVES

Non

distributable

reserve

£

At 1st April 2024

(59,838

)

Released

41,574

Revaluation/impairment

37,512

At 31st March 2025

19,248

15.	RELATED PARTY DISCLOSURES

Included in creditors is an amount of £182,043 (2024 : £182,043) due to Frank E. Seary Limited, a company in which the directors have a controlling interest.