1 September 2025 false No description of principal activity Taxfiler 2024.6 SC640124business:PrivateLimitedCompanyLtd2025-09-012026-08-31 SC6401242025-08-31 SC6401242025-09-012026-08-31 SC640124business:AuditExempt-NoAccountantsReport2025-09-012026-08-31 SC640124business:FilletedAccounts2025-09-012026-08-31 SC6401242026-08-31 SC640124business:Director12025-09-012026-08-31 SC640124business:RegisteredOffice2025-09-012026-08-31 SC6401242025-08-31 SC640124core:WithinOneYear2026-08-31 SC640124core:WithinOneYear2025-08-31 SC640124core:AfterOneYear2026-08-31 SC640124core:AfterOneYear2025-08-31 SC640124core:ShareCapitalcore:PreviouslyStatedAmount2026-08-31 SC640124core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC640124core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-08-31 SC640124core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC640124core:PreviouslyStatedAmount2026-08-31 SC640124core:PreviouslyStatedAmount2025-08-31 SC640124business:SmallEntities2025-09-012026-08-31 SC640124countries:Scotland2025-09-012026-08-31 SC640124core:LandBuildings2025-09-012026-08-31 SC640124core:LandBuildings2025-08-31 SC640124core:FurnitureFittings2025-08-31 SC640124core:LandBuildings2026-08-31 SC640124core:FurnitureFittings2026-08-31 SC640124core:FurnitureFittings2025-09-012026-08-31 SC6401242024-09-012025-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC640124 (Scotland)
BEACHFRONT HOMES LIMITED Unaudited accounts for the year ended 31 August 2026
BEACHFRONT HOMES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BEACHFRONT HOMES LIMITED Company Information for the year ended 31 August 2026
Director
Kevin McKay
Company Number
SC640124 (Scotland)
Registered Office
25 CASTLEPARK GARDENS FAIRLIE LARGS KA29 0BS SCOTLAND
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BEACHFRONT HOMES LIMITED Statement of financial position as at 31 August 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
681,901 
686,305 
Current assets
Cash at bank and in hand
92,913 
47,346 
Creditors: amounts falling due within one year
5
(36,338)
(29,247)
Net current assets
56,575 
18,099 
Total assets less current liabilities
738,476 
704,404 
Creditors: amounts falling due after more than one year
6
(552,386)
(552,471)
Net assets
186,090 
151,933 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
185,990 
151,833 
Shareholders' funds
186,090 
151,933 
For the year ending 31 August 2026 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2026 and were signed on its behalf by
Kevin McKay Director Company Registration No. SC640124
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BEACHFRONT HOMES LIMITED Notes to the Accounts for the year ended 31 August 2026
1
Statutory information
BEACHFRONT HOMES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC640124. The registered office is 25 CASTLEPARK GARDENS, FAIRLIE, LARGS, KA29 0BS, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciating
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2025
642,265 
44,040 
686,305 
At 31 August 2026
642,265 
44,040 
686,305 
Depreciation
Charge for the year
- 
4,404 
4,404 
At 31 August 2026
- 
4,404 
4,404 
Net book value
At 31 August 2026
642,265 
39,636 
681,901 
At 31 August 2025
642,265 
44,040 
686,305 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
17,747 
17,747 
VAT
6,389 
6,837 
Taxes and social security
12,202 
4,663 
36,338 
29,247 
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BEACHFRONT HOMES LIMITED Notes to the Accounts for the year ended 31 August 2026
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
54,005 
54,005 
Amounts owed to group undertakings and other participating interests
441,109 
462,406 
Loans from directors
57,272 
36,060 
552,386 
552,471 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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