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Registered number: 04993464
Silver Beach Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Peter Jarman LLP
Silver Beach Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Silver Beach Developments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04993464

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 275,000 |  | 275,000
|  |  | 275,000 |  | 275,000
CURRENT ASSETS
Debtors | 5 | 1,354 |  | 362 |
Cash at bank and in hand |  | 9,919 |  | 9,340 |
|  | 11,273 |  | 9,702 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,507 ) |  | (7,510 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,234 ) |  | 2,192
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 271,766 |  | 277,192
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (121,014 ) |  | (121,014 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,131 ) |  | (14,131 )
NET ASSETS |  |  | 136,621 |  | 142,047
CAPITAL AND RESERVES
Called up share capital | 10 |  | 250 |  | 250
Fair value reserve | 11 |  | 124,847 |  | 124,847
Profit and Loss Account |  |  | 11,524 |  | 16,950
SHAREHOLDERS' FUNDS |  |  | 136,621 |  | 142,047

Page 1
Page 2
Silver Beach Developments Limited
Balance Sheet (continued)
As At 31 December 2025
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 I A Jones Director
12/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Silver Beach Developments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Silver Beach Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04993464 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rents receivable on investment properties for the accounting period.
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 275,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 136,023 |  | 136,023

Page 3
Page 4
Silver Beach Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
The property was purchased in October 2004 and has not been revalued at the year end December 2025. The directors do not believe the market value would have changed in this period.
The value of investment property was £275,000 at the financial year end December 2025.
Cost: £136,023
Valuation in 2010: £33,927
Valuation in 2015: £80,050
Valuation in 2017: £25,000
Total: £275,000
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,354 |  | 362

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 14,507 |  | 7,510

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgage | 121,014 |  | 121,014

8. Secured Creditors
The mortgage is secured over the assets in the company, including the investment property

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 121,014 |  | 121,014

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 14,131 | 14,131
Balance at 31 December 2025 | 14,131 | 14,131

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 250 |  | 250

Page 4
Page 5
Silver Beach Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 124,847 | 16,950
Loss for the year and total comprehensive income | - | (5,426 )
As at 31 December 2025 | 124,847 | 11,524

Page 5