REGISTERED NUMBER: 08928752 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE BEACON KITCHEN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P R Cornwell

SECRETARY:

V L Cornwell

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

08928752 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

791,764

876,557

791,764

876,557

CURRENT ASSETS

Stocks

27,602

22,875

Debtors

6

580,634

570,408

Cash at bank and in hand

322,073

137,950

930,309

731,233

CREDITORS

Amounts falling due within one year

7

668,237

591,082

NET CURRENT ASSETS

262,072

140,151

TOTAL ASSETS LESS CURRENT LIABILITIES

1,053,836

1,016,708

CREDITORS

Amounts falling due after more than one year

8

(1,051,873

)

(1,125,062

)

PROVISIONS FOR LIABILITIES

(97,627

)

(103,000

)

NET LIABILITIES

(95,664

)

(211,354

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(95,666

)

(211,356

)

(95,664

)

(211,354

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

P R Cornwell - Director

1.	STATUTORY INFORMATION

The Beacon Kitchen 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 are prepared in Sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Revenue from restaurant sales is recognised when food and beverage products are sold, revenue from functions is recognised when the function takes place and revenue from hotel rooms is recognised as the rooms are occupied.

Intangible fixed assets - goodwill

Goodwill is measured at cost, net of amortisation and any impairment losses.

Goodwill is considered to have a finite useful life and is amortised on a systemic basis over its expected life, which is 5 years.

Tangible fixed assets

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

Leasehold improvements - 25% on cost

Plant and machinery etc - 33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, loans to group companies and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from group companies, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at 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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 64 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

244,566

Amortisation

At 1 January 2025

and 31 December 2025

244,566

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 January 2025

787,058

1,418,933

2,205,991

Additions

99,568

68,016

167,584

Disposals

-

(73,710

)

(73,710

)

At 31 December 2025

886,626

1,413,239

2,299,865

Depreciation

At 1 January 2025

589,660

739,774

1,329,434

Charge for year

114,193

119,500

233,693

Eliminated on disposal

-

(55,026

)

(55,026

)

At 31 December 2025

703,853

804,248

1,508,101

Net book value

At 31 December 2025

182,773

608,991

791,764

At 31 December 2024

197,398

679,159

876,557

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,119

66,588

Amounts owed by group undertakings

375,289

374,484

Other debtors

133,226

129,336

580,634

570,408

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

69,984

55,654

Trade creditors

92,427

85,312

Amounts owed to group undertakings

-

26,090

Taxation and social security

118,494

55,570

Other creditors

387,332

368,456

668,237

591,082

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,051,873

1,125,062

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

690,167

845,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,121,857

1,180,716

Bank borrowings are secured by a fixed and floating charge over the assets of the company, by guarantees provided by the parent company and fellow group companies for £1,133,655 (2024: £1,133,655) each and by a personal guarantee from the director and a member of his close family, for £1,133,655 (2024: £1,133,655).

10.	RELATED PARTY DISCLOSURES

During the year the company supplied goods and services amounting to £5,605 (2024: £7,530) to a company in which the director has an interest. At the year end, the balance due from the company amounted to £74,336 (2024: £67,628). This balance is unsecured, repayable on demand and, in the year to 31 December 2025, was interest free.