Beauly Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04430128

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		35		35

			35		35
CURRENT ASSETS
Stocks	5	1,492,198		1,472,400
Debtors	6	2,474,838		2,598,237
Cash at bank and in hand		8,182		13,135

		3,975,218		4,083,772
Creditors: Amounts Falling Due Within One Year	7	(1,235 )		(2,555 )

NET CURRENT ASSETS (LIABILITIES)			3,973,983		4,081,217

TOTAL ASSETS LESS CURRENT LIABILITIES			3,974,018		4,081,252

Creditors: Amounts Falling Due After More Than One Year	8		(5,714,807 )		(5,714,807 )

NET LIABILITIES			(1,740,789 )		(1,633,555 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(1,740,790 )		(1,633,556 )

SHAREHOLDERS' FUNDS			(1,740,789)		(1,633,555)

Page 1

Page 2

Beauly Properties Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Winter

Director

25/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Beauly Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04430128 . The registered office is 83 Blackwood Road, Sutton Coldfield, B74 3PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

In the opinion of the directors, continued financial support will be available such that the company will continue trading and satisfy financial commitments.

On the basis of this opinion, the financial statements have been prepared on a going concern basis. If, for whatever reason, the financial support is not forthcoming, then this basis may be inappropriate.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

2.4. Turnover

Turnover represents the amounts receivable for goods and services provided in the normal course of business, stated net of value added tax and trade discounts.

2.5. Stocks and Work in Progress

Stock represents properties held for redevelopment and include the initial purchase cost and any subsequent development costs. Provision is made where the net realiseable value is expected to be less than cost.

2.6. Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.7. Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date. Impairment losses are recognised in profit or loss.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 3

Page 4

Beauly Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Investments

	Associates
	£
Cost or Valuation
As at 1 January 2025	35

As at 31 December 2025	35

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	35

As at 1 January 2025	35

5. Stocks

	2025	2024
	£	£
Stock	1,492,198	1,472,400

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	2,470,000	2,592,750
Other debtors	4,838	5,487

	2,474,838	2,598,237

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,235	2,555

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to group undertakings	4,788,589	4,788,589
Other creditors	926,218	926,218

	5,714,807	5,714,807

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 4