REGISTERED NUMBER: 04375120 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Beckwith (Brighton) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

1,175,326

1,463,435

Investments

6

73,656

73,383

1,248,982

1,536,818

Current assets

Debtors

7

2,003,382

1,407,903

Cash at bank and in hand

450,982

736,714

2,454,364

2,144,617

Creditors: amounts falling due within one year

8

1,683,363

1,477,931

Net current assets

771,001

666,686

Total assets less current liabilities

2,019,983

2,203,504

Creditors: amounts falling due after more than one year

9

-

(5,506

)

Provisions for liabilities

(268,062

)

(351,608

)

Net assets

1,751,921

1,846,390

Capital and reserves

Called up share capital

10

100

100

Retained earnings

1,751,821

1,846,290

1,751,921

1,846,390

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

C G Ballard - Director

1.	Statutory information

Beckwith (Brighton) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04375120

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of VAT and discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Leasehold property - 20% straight line and 33% straight line

Fixtures and fittings - 25% reducing balance

Motor vehicles - 25% reducing balance

Computer equipment - 33% reducing balance

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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Hire purchase and leasing commitments

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Pension costs and other post-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 28 (2024 - 28 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

24,134

Amortisation

At 1 January 2025

and 31 December 2025

24,134

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	Tangible fixed assets

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

93,484

1,689,772

1,303,532

30,151

3,116,939

Additions

-

26,238

67,366

7,200

100,804

At 31 December 2025

93,484

1,716,010

1,370,898

37,351

3,217,743

Depreciation

At 1 January 2025

81,630

641,010

909,849

21,015

1,653,504

Charge for year

11,854

266,888

105,121

5,050

388,913

At 31 December 2025

93,484

907,898

1,014,970

26,065

2,042,417

Net book value

At 31 December 2025

-

808,112

355,928

11,286

1,175,326

At 31 December 2024

11,854

1,048,762

393,683

9,136

1,463,435

6.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 January 2025

73,383

Revaluations

273

At 31 December 2025

73,656

Net book value

At 31 December 2025

73,656

At 31 December 2024

73,383

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2024

73,383

Valuation in 2025

273

73,656

7.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

222,352

168,742

Amounts owed by group undertakings

354,925

511,429

Other debtors

426,105

227,732

1,003,382

907,903

Amounts falling due after more than one year:

Other debtors

1,000,000

500,000

Aggregate amounts

2,003,382

1,407,903

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

5,506

12,896

Trade creditors

345,269

396,103

Amounts owed to group undertakings

558,844

364,592

Taxation and social security

241,970

153,552

Other creditors

531,774

550,788

1,683,363

1,477,931

Creditors amounts falling due within one year include secured liabilities of £5,506 (2024: £12,896) secured against the related assets.

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

-

5,506

Creditors amounts falling due after more than one year include secured liabilities of £nil (2024: £5,506) secured against related assets.

10.	Called up share capital

Number

Class

Nominal

Value

2025

2024

£

£

100

A Ordinary

£1

100

75

--------

--------

25

C Ordinary

£1

0

25

--------

--------

100

100

====

====

11.	Ultimate controlling party

The ultimate Holding company is Ballard Holdings Limited.