ACCOUNTS - Final Accounts

Registered number: 06276487

BEAUFORT HOUSE DESIGN LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

BEAUFORT HOUSE DESIGN LIMITED

REGISTERED NUMBER: 06276487

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		2,436,660		2,341,602
Debtors: amounts falling due within one year	4	330		557
Cash at bank and in hand	5	-		164
		2,436,990		2,342,323
Creditors: amounts falling due within one year	6	(1,768,332)		(1,598,558)
Net current assets			668,658		743,765
Total assets less current liabilities			668,658		743,765

Net assets			668,658		743,765

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		668,656	743,763
		668,658	743,765

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BEAUFORT HOUSE DESIGN LIMITED

REGISTERED NUMBER: 06276487

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

T H Wort

Director

Date: 16 July 2026

The notes on pages 3 to 6 form part of these financial statements.

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BEAUFORT HOUSE DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Beaufort House Design Limited is a private company, limited by shares, incorporated in England and Wales, United Kingdom. The address of the registered office is Beaufort House, 12 Abingdon Road, London, W8 6AF.

The principal activity of the company continued to be that of property design services and property developers

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is GBP. These financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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BEAUFORT HOUSE DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Work in progress

Work in progress is stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the development cost of the specific development. Work in progress includes directly attributable costs including labour and interest.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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BEAUFORT HOUSE DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Debtors

					2025	2024
					£	£


Other debtors	330	557
	330	557

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	-	164

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	952	1,032
Amounts owed to related parties	1,464,983	1,253,102
Other creditors	299,397	341,624
Accruals and deferred income	3,000	2,800
	1,768,332	1,598,558

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BEAUFORT HOUSE DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

Related party transactions

The company is party to a joint arrangement which also includes Beaufort House Limited, Beaufort House Surveyors Limited and Openyard Limited. The company accounts for its part of the assets, liablities and cashflows held with the joint arrangement in accordance with Financial Reporting Standard 102. All future income and costs will be split by the joint arrangement members.

During the year the company paid a dividend of £51,884 (2024 - £51,884) and operated a loan account with T H Wort, a director of the company.

The balance due to T H Wort at the year end was £233,242 (2024 - £273,624).

During the year the company operated an intercompany account with Beaufort House Limited, a company in which M J Osborne has a material interest. The balance due to Beaufort House Limited at the year end was £1,464,983 (2024 - £1,253,102).

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