1 September 2024 false No description of principal activity Taxfiler 2024.6 SC640124business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC6401242024-08-31 SC6401242024-09-012025-08-31 SC640124business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 SC640124business:FilletedAccounts2024-09-012025-08-31 SC6401242025-08-31 SC640124business:Director12024-09-012025-08-31 SC640124business:Director22024-09-012025-08-31 SC640124business:RegisteredOffice2024-09-012025-08-31 SC6401242024-08-31 SC640124core:WithinOneYear2025-08-31 SC640124core:WithinOneYear2024-08-31 SC640124core:AfterOneYear2025-08-31 SC640124core:AfterOneYear2024-08-31 SC640124core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC640124core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC640124core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC640124core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC640124core:PreviouslyStatedAmount2025-08-31 SC640124core:PreviouslyStatedAmount2024-08-31 SC640124business:SmallEntities2024-09-012025-08-31 SC640124countries:Scotland2024-09-012025-08-31 SC640124core:LandBuildings2024-09-012025-08-31 SC640124core:LandBuildings2024-08-31 SC640124core:FurnitureFittings2024-08-31 SC640124core:FurnitureFittings2024-09-012025-08-31 SC640124core:LandBuildings2025-08-31 SC640124core:FurnitureFittings2025-08-31 SC6401242023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC640124 (Scotland)
BEACHFRONT HOMES LIMITED Unaudited accounts for the year ended 31 August 2025
BEACHFRONT HOMES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BEACHFRONT HOMES LIMITED Company Information for the year ended 31 August 2025
Directors
Kevin McKay Samuel Harding
Company Number
SC640124 (Scotland)
Registered Office
25 CASTLEPARK GARDENS FAIRLIE LARGS KA29 0BS SCOTLAND
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BEACHFRONT HOMES LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
686,305 
367,725 
Current assets
Debtors
5
- 
2,703 
Cash at bank and in hand
47,346 
7,785 
47,346 
10,488 
Creditors: amounts falling due within one year
6
(29,247)
(27,683)
Net current assets/(liabilities)
18,099 
(17,195)
Total assets less current liabilities
704,404 
350,530 
Creditors: amounts falling due after more than one year
7
(552,471)
(216,207)
Net assets
151,933 
134,323 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
151,833 
134,223 
Shareholders' funds
151,933 
134,323 
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Kevin McKay Director Company Registration No. SC640124
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BEACHFRONT HOMES LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
BEACHFRONT HOMES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC640124. The registered office is 25 CASTLEPARK GARDENS, FAIRLIE, LARGS, KA29 0BS, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciating
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
367,725 
- 
367,725 
Additions
274,540 
44,040 
318,580 
At 31 August 2025
642,265 
44,040 
686,305 
Depreciation
At 31 August 2025
- 
- 
- 
Net book value
At 31 August 2025
642,265 
44,040 
686,305 
At 31 August 2024
367,725 
- 
367,725 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
- 
2,703 
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BEACHFRONT HOMES LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
17,747 
17,747 
VAT
6,837 
1,754 
Trade creditors
- 
720 
Taxes and social security
4,663 
7,462 
29,247 
27,683 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
54,005 
54,005 
Amounts owed to group undertakings and other participating interests
462,406 
138,703 
Loans from directors
36,060 
23,499 
552,471 
216,207 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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