REGISTERED NUMBER: 15073690 (England and Wales)

BEACH FX LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Chartered accountants' report

5

DIRECTOR:

G L Hastings

REGISTERED OFFICE:

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

REGISTERED NUMBER:

15073690 (England and Wales)

ACCOUNTANTS:

Berringers LLP

Chartered Accountants

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

FIXED ASSETS

Intangible assets

4

3,600

4,800

Tangible assets

5

432

540

4,032

5,340

CURRENT ASSETS

Debtors

6

5,045

70,432

CREDITORS

Amounts falling due within one year

7

5,073

19,735

NET CURRENT (LIABILITIES)/ASSETS

(28

)

50,697

TOTAL ASSETS LESS CURRENT LIABILITIES

4,004

56,037

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,904

55,937

4,004

56,037

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

G L Hastings - Director

1.	STATUTORY INFORMATION

Beach FX 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.

Turnover

Turnover represents fee received during the period.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

6,000

AMORTISATION

At 1 September 2024

1,200

Charge for year

1,200

At 31 August 2025

2,400

NET BOOK VALUE

At 31 August 2025

3,600

At 31 August 2024

4,800

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

and 31 August 2025

650

DEPRECIATION

At 1 September 2024

110

Charge for year

108

At 31 August 2025

218

NET BOOK VALUE

At 31 August 2025

432

At 31 August 2024

540

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,045

70,432

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,029

18,715

Other creditors

1,044

1,020

5,073

19,735

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, the director owed the company the sum of £5,045 (2024 - £70,432). This sum was repaid within nine months of the year end.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beach FX Limited for the year ended 31 August 2025 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Beach FX Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Beach FX Limited and state those matters that we have agreed to state to the director of Beach FX Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beach FX Limited and its director for our work or for this report.

It is your duty to ensure that Beach FX Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Beach FX Limited. You consider that Beach FX Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Beach FX Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Berringers LLP

Chartered Accountants

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

13 August 2026