REGISTERED NUMBER: 01578823 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Beaver Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Healey

T W Healey

REGISTERED OFFICE:

Ferriby Hall

North Ferriby

East Yorkshire

HU14 3JP

REGISTERED NUMBER:

01578823 (England and Wales)

ACCOUNTANTS:

WOODGATES

Chartered Accountants

25 Woodgates Lane

North Ferriby

East Yorkshire

HU14 3JR

FIXED ASSETS

Tangible assets

4

36,004

13,374

Investments

5

34,949

34,949

70,953

48,323

CURRENT ASSETS

Debtors

6

658,440

681,063

Cash at bank

107,259

97,756

765,699

778,819

CREDITORS

Amounts falling due within one year

7

136,655

101,750

NET CURRENT ASSETS

629,044

677,069

TOTAL ASSETS LESS CURRENT LIABILITIES

699,997

725,392

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

694,997

720,392

SHAREHOLDERS' FUNDS

699,997

725,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

T W Healey - Director

1.	STATUTORY INFORMATION

Beaver Developments 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.

Preparation of consolidated financial statements

The financial statements contain information about Beaver Developments 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.

Plant and machinery etc

-

33% on cost and 25% on cost

Financial instruments

Cash and bank balances

Cash and bank balances are recognised at transaction price.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Fixed asset investments

Unlisted investments are stated at cost less provision for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

24,809

Additions

37,204

Disposals

(19,998

)

At 31 March 2026

42,015

DEPRECIATION

At 1 April 2025

11,435

Charge for year

5,565

Eliminated on disposal

(10,989

)

At 31 March 2026

6,011

NET BOOK VALUE

At 31 March 2026

36,004

At 31 March 2025

13,374

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

34,949

NET BOOK VALUE

At 31 March 2026

34,949

At 31 March 2025

34,949

The company's investments at the balance sheet date comprise:

87% of the Ordinary Shares in Stoneferry Estates 2 Ltd.

100% of the Ordinary Shares in Stoneferry Properties Ltd.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

46,175

207,675

Other debtors

612,265

473,388

658,440

681,063

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

691

2,016

Amounts owed to group undertakings

129,193

95,000

Taxation and social security

56

1,890

Other creditors

6,715

2,844

136,655

101,750

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £46,175 (2025 - £207,675) from Stoneferry Properties Limited a wholly owed subsidiary. The loan was interest free and repayable on demand.

At the balance sheet date the company owed £129,193 (2025 - £95,000 to Stoneferry Estates 2 Limited a subsidiary. The loan was interest free and repayable on demand.