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Registered number: 08215174
Avon Beach Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08215174
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 456,966 592,406
456,966 592,406
CURRENT ASSETS
Stocks 150,869 164,407
Debtors 6 3,870,327 4,497,596
Cash at bank and in hand 570,180 230,594
4,591,376 4,892,597
Creditors: Amounts Falling Due Within One Year 7 (546,491 ) (635,619 )
NET CURRENT ASSETS (LIABILITIES) 4,044,885 4,256,978
TOTAL ASSETS LESS CURRENT LIABILITIES 4,501,851 4,849,384
Creditors: Amounts Falling Due After More Than One Year 8 (43,289 ) (49,736 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,064 ) (16,219 )
NET ASSETS 4,444,498 4,783,429
CAPITAL AND RESERVES
Called up share capital 12 700,000 700,000
Profit and Loss Account 3,744,498 4,083,429
SHAREHOLDERS' FUNDS 4,444,498 4,783,429
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For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Hayward
Director
27 July 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Avon Beach Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08215174 . The registered office is Unit 3 Vista Place, Ingworth Road, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Turnover
The turnover shown in the profit and loss account represents amount receivable for the year, exclusive of Value Added Tax, in connection with company's trade of the operation of a beach restaurant, takeaway,shop and beach hut rental and sales.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over its estimated useful life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold Over term of Lease
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20%-25% Straight Line
Computer Equipment 33% Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.11. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.12. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 92 (2024: 87)
92 87
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 1,176,000
As at 31 December 2025 1,176,000
Amortisation
As at 1 January 2025 1,176,000
As at 31 December 2025 1,176,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 620,727 237,934 232,937 20,479 1,112,077
Additions - - 43,037 - 43,037
Disposals - (151,950 ) - - (151,950 )
As at 31 December 2025 620,727 85,984 275,974 20,479 1,003,164
Depreciation
As at 1 January 2025 257,801 83,586 158,735 19,549 519,671
Provided during the period 36,294 17,219 38,562 930 93,005
Disposals - (66,478 ) - - (66,478 )
As at 31 December 2025 294,095 34,327 197,297 20,479 546,198
Net Book Value
As at 31 December 2025 326,632 51,657 78,677 - 456,966
As at 1 January 2025 362,926 154,348 74,202 930 592,406
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,919 2,315
Other debtors 3,867,408 4,481,548
3,870,327 4,483,863
Due after more than one year
Other debtors - 13,733
3,870,327 4,497,596
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,447 4,569
Trade creditors 115,263 87,571
Other creditors 192,919 193,809
Taxation and social security 231,862 349,670
546,491 635,619
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 43,289 49,736
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 49,736 54,305
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,447 4,569
Later than one year and not later than five years 43,289 49,736
49,736 54,305
49,736 54,305
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11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 16,219 16,219
Deferred taxation (2,155 ) (2,155 )
Balance at 31 December 2025 14,064 14,064
12. Share Capital
2025 2024
Allotted, called up and fully paid £ £
699,900 Ordinary Shares of £ 1.00 each 699,900 699,900
100 Ordinary A shares of £ 1.00 each 100 100
700,000 700,000
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 111,529 94,380
Later than one year and not later than five years 377,282 362,190
Later than five years 360,000 450,000
848,811 906,570
14. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,225 (2024 - £5,111) were due to the fund. They are included in Other Creditors.
15. Related Party Transactions
Included within other debtors is £3,823,062 (2024 - £4,413,562) owed from companies under common control.
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