BEAUMONT AND PARTNERS 017 LTD - Filleted accounts

BEAUMONT AND PARTNERS 017 LTD
Registered number:		15366130
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		275,345			263,940

Current assets
Debtors	4	62,470			-
Cash at bank and in hand		-			764
		62,470			764

Creditors: amounts falling due within one year	5	(200,000)			(107,692)

Net current liabilities			(137,530)			(106,928)

Total assets less current liabilities			137,815			157,012

Creditors: amounts falling due after more than one year	6		(185,000)			(185,000)



Net liabilities			(47,185)			(27,988)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(47,285)			(28,088)

Shareholders' funds			(47,185)			(27,988)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

H. Beaumont
Director
Approved by the board on 18 September 2026

BEAUMONT AND PARTNERS 017 LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Property Valuation
	Properties, in the course of development, are stated at cost and included in current assets. Properties under development are recognised as completed when they are available for letting, at which stage they are professionally valued at Gross Development Value (GDV), which is disclosed fixed assests in the Balance Sheet and the revaluation reserve. In line with FRS102, properties are subject to an annual impairment review. If properties have suffered impairment, the fall in value to the recoverable amount is recognised in the Statement of Comprehensive Income. .

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Furniture & Fittings		Total
£			£		£
	Cost
	At 1 January 2025	263,940		-		263,940
	Additions	8,712		3,366		12,078
	At 31 December 2025	272,652		3,366		276,018

	Depreciation
	Charge for the year	-		673		673
	At 31 December 2025	-		673		673

	Net book value
	At 31 December 2025	272,652		2,693		275,345
	At 31 December 2024	263,940		-		263,940


4	Debtors			2025		2024
£					£

	Other debtors			62,470		-


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Other Loans			200,000		73,500
	Other creditors			-		34,192
				200,000		107,692


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			185,000		185,000


7	Other information

	BEAUMONT AND PARTNERS 017 LTD is a private company limited by shares and incorporated in England. Its registered office is:
	11 Woodland Road
	Darlington
	DL3 7BJ