Company Registration No. 11876148 (England and Wales)
BEACON COUNTRY HOUSE HOTEL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
BEACON COUNTRY HOUSE HOTEL LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
BEACON COUNTRY HOUSE HOTEL LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
4
92,774
104,107
Tangible assets
5
637,305
713,557
730,079
817,664
Current assets
Stocks
3,500
3,500
Debtors
6
1,045
1,045
Cash at bank and in hand
25,951
22,482
30,496
27,027
Creditors: amounts falling due within one year
7
(937,540)
(988,331)
Net current liabilities
(907,044)
(961,304)
Total assets less current liabilities
(176,965)
(143,640)
Creditors: amounts falling due after more than one year
8
(49,780)
(58,732)
Net liabilities
(226,745)
(202,372)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(226,747)
(202,374)
Total equity
(226,745)
(202,372)
BEACON COUNTRY HOUSE HOTEL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 3 August 2026 and are signed on its behalf by:
Mr N S James
Director
Company registration number 11876148 (England and Wales)
BEACON COUNTRY HOUSE HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Beacon Country House Hotel Limited is a private company limited by shares incorporated in England and Wales. The registered office is Beacon Country House Hotel, Goonvrea Road, St Agnes, Cornwall, TR5 0NW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

BEACON COUNTRY HOUSE HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 15 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

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:

Freehold land and buildings
Nil
Leasehold land and buildings
Life of the lease
Plant and equipment
10%/20% straight line
Fixtures and fittings
20% reducing balance
Motor vehicles
20% 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.

Neither the Freehold or Leasehold assets are depreciated. In the opinion of the Directors, neither the Freehold or Leasehold assets are decreasing in value. In their opinion, applying depreciation to these assets would cause the Financial Statements to not show a True and Fair view of the company.

Not applying depreciation to these assets is a departure from FRS102 1A.

1.6
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.

BEACON COUNTRY HOUSE HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BEACON COUNTRY HOUSE HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
11
6
BEACON COUNTRY HOUSE HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
170,000
Amortisation and impairment
At 1 April 2025
65,893
Amortisation charged for the year
11,333
At 31 March 2026
77,226
Carrying amount
At 31 March 2026
92,774
At 31 March 2025
104,107
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025
534,036
461,215
995,251
Additions
-
0
4,829
4,829
At 31 March 2026
534,036
466,044
1,000,080
Depreciation and impairment
At 1 April 2025
128,277
153,417
281,694
Depreciation charged in the year
32,282
48,799
81,081
At 31 March 2026
160,559
202,216
362,775
Carrying amount
At 31 March 2026
373,477
263,828
637,305
At 31 March 2025
405,759
307,798
713,557
BEACON COUNTRY HOUSE HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
1,045
1,045
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
5,444
5,444
Trade creditors
4,182
3,512
Taxation and social security
3,171
2,305
Other creditors
924,743
977,070
937,540
988,331
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
19,105
24,664
Other creditors
30,675
34,068
49,780
58,732
9
Related party transactions

At 31 March 202 6, the company owed the Directors £9 18,748. (202 5: £974,110.) The loan from the Directors is free of interest and repayable on demand.

At 31 March 202 6, the company owe pension funds in which the Directors hold an interest £21,761. (202 5: £21,761.) The amount is interest free and repayable on demand.

During the year, the company paid rent to pension funds in which the Directors hold an interest of £27,365 (202 5: £2 6,000.)

2026-03-31 2025-04-01 false false false 03 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N S James Mrs J L James 11876148 2025-04-01 2026-03-31 11876148 2026-03-31 11876148 2025-03-31 11876148 core:NetGoodwill 2026-03-31 11876148 core:NetGoodwill 2025-03-31 11876148 core:LandBuildings 2026-03-31 11876148 core:OtherPropertyPlantEquipment 2026-03-31 11876148 core:LandBuildings 2025-03-31 11876148 core:OtherPropertyPlantEquipment 2025-03-31 11876148 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 11876148 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11876148 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 11876148 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 11876148 core:CurrentFinancialInstruments 2026-03-31 11876148 core:CurrentFinancialInstruments 2025-03-31 11876148 core:Non-currentFinancialInstruments 2026-03-31 11876148 core:Non-currentFinancialInstruments 2025-03-31 11876148 core:ShareCapital 2026-03-31 11876148 core:ShareCapital 2025-03-31 11876148 core:RetainedEarningsAccumulatedLosses 2026-03-31 11876148 core:RetainedEarningsAccumulatedLosses 2025-03-31 11876148 bus:Director1 2025-04-01 2026-03-31 11876148 core:Goodwill 2025-04-01 2026-03-31 11876148 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 11876148 core:LandBuildings core:LongLeaseholdAssets 2025-04-01 2026-03-31 11876148 core:PlantMachinery 2025-04-01 2026-03-31 11876148 core:FurnitureFittings 2025-04-01 2026-03-31 11876148 core:MotorVehicles 2025-04-01 2026-03-31 11876148 2024-04-01 2025-03-31 11876148 core:NetGoodwill 2025-03-31 11876148 core:NetGoodwill 2025-04-01 2026-03-31 11876148 core:LandBuildings 2025-03-31 11876148 core:OtherPropertyPlantEquipment 2025-03-31 11876148 2025-03-31 11876148 core:LandBuildings 2025-04-01 2026-03-31 11876148 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 11876148 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11876148 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11876148 bus:FRS102 2025-04-01 2026-03-31 11876148 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11876148 bus:Director2 2025-04-01 2026-03-31 11876148 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP