REGISTERED NUMBER: 02514467 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BEACHLAND LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J S Dearlove

SECRETARY:

Mr J S Dearlove

REGISTERED OFFICE:

Unit17h

Solent House

102 Lower Guildford Road

Knaphill

Surrey

GU21 2EP

REGISTERED NUMBER:

02514467 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

313

471

Investments

6

-

11,827

313

12,298

CURRENT ASSETS

Debtors

7

48,545

108,913

CREDITORS

Amounts falling due within one year

8

84,857

147,964

NET CURRENT LIABILITIES

(36,312

)

(39,051

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(35,999

)

(26,753

)

CREDITORS

Amounts falling due after more than one year

9

46,250

57,709

NET LIABILITIES

(82,249

)

(84,462

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(82,349

)

(84,562

)

SHAREHOLDERS' FUNDS

(82,249

)

(84,462

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 August 2026 and were signed by:

Mr J S Dearlove - Director

1.	STATUTORY INFORMATION

Beachland 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF ACCOUNTING

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

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

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost and 33% on reducing balance

FINANCIAL INSTRUMENTS

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Financial assets that are measured at cost and amortized 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 recognized in profit or loss.

For financial assets measured at amortized cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

GOING CONCERN

The company's profit and loss accounts have profit £2,213 (2024 - £2,323 (Loss)). However, the directors (who are also the shareholders) have confirmed their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

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.

CREDITORS

Short term creditors are measured at the transaction price. Loans from the director shareholders who are natural persons are also measured at transaction price irrespective of duration. 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Franchise

fee

£

Cost

At 1 January 2025

and 31 December 2025

7,500

Amortisation

At 1 January 2025

and 31 December 2025

7,500

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

874

9,267

10,141

Depreciation

At 1 January 2025

874

8,796

9,670

Charge for year

-

158

158

At 31 December 2025

874

8,954

9,828

Net book value

At 31 December 2025

-

313

313

At 31 December 2024

-

471

471

6.	FIXED ASSET INVESTMENTS

Other

loans

£

At 1 January 2025

11,827

Repayment in year

(11,827

)

At 31 December 2025

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,295

108,663

Other debtors

250

250

48,545

108,913

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,921

9,623

Trade creditors

33,557

46,270

Taxation and social security

905

17,196

Other creditors

40,474

74,875

84,857

147,964

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,250

17,709

Other creditors

40,000

40,000

46,250

57,709

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

£1.00

100

100

11.	RELATED PARTY DISCLOSURES

At balance sheet date, there was an amount due from Hillingdon (Mansfield) Ltd of £Nil (2024 - £11,827), a company in which Mr John Steven Dearlove is a director. The loan to Hillingdon (Mansfield) Ltd is interest bearing, unsecured and does not have a fixed date of repayment.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J S Dearlove.