Beaux Aires Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06531543

Beaux Aires Limited

Filleted Unaudited Financial Statements

31 December 2025

Beaux Aires Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Beaux Aires Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	189,154	200,958
Tangible assets	6	1,241,796	969,512
		------------	------------
		1,430,950	1,170,470

Current assets

Debtors	7	113,431	445,105
Cash at bank and in hand		130,600	35,636
		---------	---------
		244,031	480,741

Creditors: amounts falling due within one year	8	1,506,475	1,220,866
		------------	------------
Net current liabilities		1,262,444	740,125
		------------	------------
Total assets less current liabilities		168,506	430,345

Creditors: amounts falling due after more than one year	9	605,828	650,321

Provisions

Taxation including deferred tax	–	8,399
	---------	---------
Net liabilities	( 437,322)	( 228,375)
	---------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	( 437,522)	( 228,575)
	---------	---------
Shareholders deficit	( 437,322)	( 228,375)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Beaux Aires Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr B M Draper

Director

Company registration number: 06531543

Beaux Aires Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Fort Borstal, Hill Road, Rochester, ME1 3NN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have considered the basis of the preparation of the accounts and are satisfied that the accounts should be prepared on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Intangibles	-	20 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant and machinery	-	10%/20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 8 ).

5. Intangible assets

	Intangibles
	£
Cost
At 1 January 2025 and 31 December 2025	233,882
	---------
Amortisation
At 1 January 2025	32,924
Charge for the year	11,804
	---------
At 31 December 2025	44,728
	---------
Carrying amount
At 31 December 2025	189,154
	---------
At 31 December 2024	200,958
	---------

6. Tangible assets

	Freehold property	Plant and machinery	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	973,039	26,830	23,480	1,023,349
Additions	307,232	1,292	674	309,198
Disposals	–	( 8,608)	–	( 8,608)
	------------	--------	--------	------------
At 31 December 2025	1,280,271	19,514	24,154	1,323,939
	------------	--------	--------	------------
Depreciation
At 1 January 2025	37,122	6,440	10,275	53,837
Charge for the year	24,705	2,625	4,788	32,118
Disposals	–	( 3,812)	–	( 3,812)
	------------	--------	--------	------------
At 31 December 2025	61,827	5,253	15,063	82,143
	------------	--------	--------	------------
Carrying amount
At 31 December 2025	1,218,444	14,261	9,091	1,241,796
	------------	--------	--------	------------
At 31 December 2024	935,917	20,390	13,205	969,512
	------------	--------	--------	------------

7. Debtors

	2025	2024
	£	£
Trade debtors	11,320	4,285
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	204,744
Other debtors	102,111	236,076
	---------	---------
	113,431	445,105
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	99,606	99,606
Trade creditors	7,628	2,687
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	1,042,030
Social security and other taxes	14,741	3,414
Other creditors	1,384,500	73,129
	------------	------------
	1,506,475	1,220,866
	------------	------------

Bank loans and overdrafts are secured by way of a fixed and floating charge over the company's assets and undertakings from HSBC.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	605,828	650,321
	---------	---------

Bank loans and overdrafts are secured by way of a fixed and floating charge over the company's assets and undertakings

10. Related party transactions

At the year end, the company owed £1,318,933 (2024: £Nil) to the directors. At the year end, the company was owed £69,701 (2024: £64,707) by a group company.

11. Controlling party

The company's ultimate parent company is Fort Borstal Holdings Limited , a company incorporated in England and Wales. Fort Borstal Holdings Limited's registered address is Fort Borstal, Hill Road, Rochester, United Kingdom, ME1 3NN .