Beevale Properties Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 5219219

Beevale Properties Limited

Filleted Unaudited Financial Statements

30 September 2025

Beevale Properties Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		715,273	715,273

Current assets

Debtors	6	3,000	17,422
Cash at bank and in hand		110,863	48,346
		---------	--------
		113,863	65,768

Creditors: amounts falling due within one year	7	28,021		23,324
		---------		--------
Net current assets			85,842	42,444
			---------	---------
Total assets less current liabilities			801,115	757,717

Creditors: amounts falling due after more than one year	8	247,968	247,968
		---------	---------
Net assets		553,147	509,749
		---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	552,147	508,749
	---------	---------
Shareholders funds	553,147	509,749
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Beevale Properties Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

AS Sumal

Director

Company registration number: 5219219

Beevale Properties Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2, 32-34 Station Close, Potters Bar, Herts, EN6 1TL.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts for rents, net of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings
	£
Cost
At 1 October 2024 and 30 September 2025	715,273
	---------
Depreciation
At 1 October 2024 and 30 September 2025	–
	---------
Carrying amount
At 30 September 2025	715,273
	---------
At 30 September 2024	715,273
	---------

The directors have valued the investment property based upon their knowledge of local property values.

6. Debtors

	2025	2024
	£	£
Trade debtors	–	14,422
Other debtors	3,000	3,000
	-------	--------
	3,000	17,422
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	14,471	15,774
Social security and other taxes	4,000	4,000
Other creditors	9,550	3,550
	--------	--------
	28,021	23,324
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	247,968	247,968
	---------	---------

9. Controlling party

The company is under the day to day control of AJ Sumal.