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Registered number: 05670304

Beachdown Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2026

Prepared By:

Frank Gartland Limited

6 Torland Road

Plymouth

PL3 5TS

Beachdown Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2026

DIRECTORS

M PORTER

SECRETARY

REGISTERED OFFICE

180 EXETER STREET

PLYMOUTH

PL4 0NQ

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 05670304

ACCOUNTANTS

Frank Gartland Limited

6 Torland Road

Plymouth

PL3 5TS

Beachdown Limited

ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Beachdown Limited

BALANCE SHEET AT 31/03/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		3				6,209,401				6,450,935
CURRENT ASSETS
Stock				-				589
Debtors		5		130,291				37,440
Cash at bank and in hand				28,439				106,312
				158,730				144,341
CREDITORS: Amounts falling due within one year		6		210,780				152,917
NET CURRENT LIABILITIES						(52,050)				(8,576)
TOTAL ASSETS LESS CURRENT LIABILITIES						6,157,351				6,442,359
CREDITORS: Amounts falling due after more than one year		7				4,169,386				4,588,762
PROVISIONS FOR LIABILITIES AND CHARGES		9				541,500				559,000
NET ASSETS						1,446,465				1,294,597
CAPITAL AND RESERVES
Called up share capital		10				9,000				9,000
Revaluation reserve		1f,11				349,714				401,156
Profit and loss account						1,087,751				884,441
SHAREHOLDERS' FUNDS						1,446,465				1,294,597
For the year ending 31/03/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 15/10/2026 and signed on their behalf by
.............................
M PORTER
Director

Beachdown Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

1c. Investment Properties

Investment properties are included in the Accounts at fair value in accordance with FRS 102.

1d. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1e. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

1f. Revaluation Reserve

In prior years any surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties were credited or debited to a non-distributible reserve known as the revaluation reserve (see also note11).Following the introduction of FRS 102 the company has valued investment properties at fair value. As the fair value adjustment is non-distributable the movement on fair value has been transferred from retained earnings to the revaluation reserve to help identify distributable reserves.In addition any deferred tax relating to the fair value adjustment initially taken to the statement of comprehensive income is also transfered from retained earnings to the revaluation reserve.

Beachdown Limited

1g. Taxation

Corporation tax payable is provided on taxable profits at the current rates.

Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.

2. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/04/2025		81,060		81,060
At 31/03/2026		81,060		81,060
Depreciation
At 01/04/2025		81,060		81,060
At 31/03/2026		81,060		81,060
Net Book Amounts
At 31/03/2026		-		-

3. TANGIBLE FIXED ASSETS
		Fixtures
		and Fittings		Equipment		Motor Cars		Total
		£		£		£		£
Cost
At 01/04/2025		6,553		12,296		3,919		22,768
At 31/03/2026		6,553		12,296		3,919		22,768
Depreciation
At 01/04/2025		6,553		12,296		3,919		22,768
At 31/03/2026		6,553		12,296		3,919		22,768
Net Book Amounts
At 31/03/2026		-		-		-		-

4. STOCK				2026		2025
				£		£
Stock comprises:
Stock				-		589
				-		589

Beachdown Limited

5. DEBTORS				2026		2025
				£		£
Amounts falling due within one year
Trade debtors				6,702		5,544
Other debtors				61,259		9,000
Prepayments				19,856		18,452
Directors current account				42,474		4,444
				130,291		37,440

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
UK corporation tax				70,000		11,560
VAT				1,018		8,126
Loans				54,000		41,000
Trade creditors				40,787		42,231
Other creditors				41,185		43,000
Accruals				3,790		7,000
				210,780		152,917

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2026		2025
				£		£
Bank loans (secured) >1yr				2,576,253		2,604,630
Other loans >1yr				1,593,133		1,984,132
				4,169,386		4,588,762
The Bank overdraft and loans are secured against the company's assets. At the year end the amount owed was £2,617,253 (2025 £2,645,630 ).

8. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				2		2

Beachdown Limited

9. PROVISIONS FOR LIABILITIES				2026		2025
				£		£
Deferred taxation				116,500		134,000
Other provisions				425,000		425,000
				541,500		559,000

10. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
9,000 Ordinary shares of £1 each				9,000		9,000
				9,000		9,000

11. REVALUATION RESERVE				2026		2025
				£		£
Revaluation reserve b/f				401,156		384,909
Revaluation Reserve Transfer				(51,442)		16,247
				349,714		401,156

12. CAPITAL REDUCTION

In the prior year the company reduced its capital by transferring £1,205.447 from the share premium account to Profit and loss distributable reserves.