REGISTERED NUMBER: 01733416 (England and Wales)

BEACONDART PROPERTIES LIMITED

Unaudited Financial Statements

for the Year Ended 29 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

J R C Arkwright

M W Beattie

J C Beattie

Registered office:

115 Mount Street

London

United Kingdom

W1K 3NQ

Registered number:

01733416 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

515,000

600,000

Current assets

Debtors

5

18,420

21,814

Cash at bank

52,075

29,445

70,495

51,259

Creditors

Amounts falling due within one year

6

(86,547

)

(85,716

)

Net current liabilities

(16,052

)

(34,457

)

Total assets less current liabilities

498,948

565,543

Capital and reserves

Called up share capital

7

1,000

1,000

Revaluation reserve

8

115,495

200,495

Retained earnings

382,453

364,048

Shareholders' funds

498,948

565,543

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

J R C Arkwright - Director

1.	Statutory information

Beacondart Properties 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. The principal accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include bank balances, are measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

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 provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investment property

Investment properties are properties which are held either to earn rental income or for capital appreciation or for both.

Investment properties are measured at cost upon initial recognition. The initial cost of the property comprises of its purchase price and any directly attributable expenditure.

Subsequently, investment property is measured at fair value at each reporting date with changes in fair value recognised in the income statement in the period that they arise. No depreciation is provided in respect of investment properties applying the fair value model.

3.	Employees and directors

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

4.	Tangible fixed assets

Freehold

property

£

Cost or valuation

At 30 March 2025

600,000

Revaluations

(85,000

)

At 29 March 2026

515,000

Net book value

At 29 March 2026

515,000

At 29 March 2025

600,000

Independent professional valuations of the investment properties were carried out after the year end, with an effective valuation date of 31 March 2026, taking into account the open market conditions at that date. The properties have been included in the financial statements at the resulting valuations.

In respect of the fixed assets stated at valuations, the comparable historical cost values are as follows:

2026

2025

£

£

Historical cost

399,505

399,505

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

17,792

21,292

Prepayments and accrued income

628

522

18,420

21,814

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Tax

617

-

Other creditors

85,930

85,716

86,547

85,716

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

Reserves

Revaluation

reserve

£

At 30 March 2025

200,495

Fair value adjustment

(85,000

)

At 29 March 2026

115,495

9.	Related party disclosures

As at the statement of financial position date an amount of £40,000 (2025: £40,000) was owed to Bardown Properties Limited, a company with common directors and one common shareholder. The loan is unsecured, interest free and repayable on demand.

As at the statement of financial position date an amount of £32,000 (2025: £20,000) was owed to Riversea Property Company Limited, a company with common directors and one common shareholder. The loan is unsecured, interest free and repayable on demand.