REGISTERED NUMBER: 03137799 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

The Beach Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D M Baxter

REGISTERED OFFICE:

Cranbrook

14 Hilllydeal Road

Otford

Kent

TN14 5RU

REGISTERED NUMBER:

03137799 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

469

626

CURRENT ASSETS

Stocks

949,138

1,154,881

Debtors

5

571,826

214,265

Cash at bank

552,841

549,294

2,073,805

1,918,440

CREDITORS

Amounts falling due within one year

6

182,808

44,422

NET CURRENT ASSETS

1,890,997

1,874,018

TOTAL ASSETS LESS CURRENT LIABILITIES

1,891,466

1,874,644

CREDITORS

Amounts falling due after more than one year

7

9,033

75,184

NET ASSETS

1,882,433

1,799,460

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,882,333

1,799,360

1,882,433

1,799,460

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 11 September 2026 and were signed by:

D M Baxter - Director

1.	STATUTORY INFORMATION

The Beach 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 property management charges net of value added tax, and turnover represents the sale of a property development, recognised on completion of sale.

Tangible fixed assets

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

Office equipment

-

25% on reducing balance

Stocks and work in progress

Stock and Work In Progress is valued at the lower of cost or market value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised as 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 not recognised in respect of all timing differences that may have originated but not been reversed at the balance sheet date since the directors do not consider it to be material.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 January 2025

and 31 December 2025

1,389

DEPRECIATION

At 1 January 2025

763

Charge for year

157

At 31 December 2025

920

NET BOOK VALUE

At 31 December 2025

469

At 31 December 2024

626

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

571,826

214,265

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,856

9,600

Trade creditors

38,842

25,985

Taxation and social security

133,831

925

Other creditors

4,279

7,912

182,808

44,422

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

6,267

Other creditors

9,033

68,917

9,033

75,184