Beach Barista Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11406493 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

BEACH BARISTA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A P Willis

Mr J R A Woods

REGISTERED OFFICE:

Mount Folly Farm

Bigbury on Sea,

Devon

TQ7 4AR

REGISTERED NUMBER:

11406493 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Tangible assets

4

50,800

55,770

CURRENT ASSETS

Debtors

5

2,270

2,171

Cash at bank and in hand

14,637

14,474

16,907

16,645

CREDITORS

Amounts falling due within one year

6

7,946

16,457

NET CURRENT ASSETS

8,961

188

TOTAL ASSETS LESS CURRENT
LIABILITIES

59,761

55,958

CREDITORS

Amounts falling due after more than one year

7

3,062

6,207

NET ASSETS

56,699

49,751

CAPITAL AND RESERVES

Called up share capital

1,000

Share premium

8

9,700

Retained earnings

8

45,999

39,051

56,699

49,751

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 14th September 2026 and were signed on its behalf by:

Mr J R A Woods - Director

1.	STATUTORY INFORMATION

Beach Barista 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 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 each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st January 2025

102,671

Additions

34,756

Disposals

(39,303

)

At 31st December 2025

98,124

DEPRECIATION

At 1st January 2025

46,901

Charge for year

12,155

Eliminated on disposal

(11,732

)

At 31st December 2025

47,324

NET BOOK VALUE

At 31st December 2025

50,800

At 31st December 2024

55,770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

-

1,565

Directors' current accounts

-

359

Tax

2,270

-

VAT

-

247

2,270

2,171

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

3,656

3,579

Trade creditors

90

Social security and other taxes

-

1,163

VAT

1,920

-

Other creditors

565

-

Directors' current accounts

64

10,000

Accrued expenses

1,651

1,625

7,946

16,457

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans - 1-2 years

562

3,707

Directors' loan accounts

2,500

3,062

6,207

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1st January 2025

39,051

9,700

48,751

Profit for the year

6,948

At 31st December 2025

45,999

9,700

55,699

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

Mr J R A Woods

Balance outstanding at start of year

360

1,225

Amounts advanced

-

5,460

Amounts repaid

(423

)

(6,325

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(63

)

360

Mr A P Willis

Balance outstanding at start of year

(12,500

)

(12,500

)

Amounts advanced

10,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(2,500

)

(12,500

)