Beechwood NW Trading Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12446495

BEECHWOOD NW TRADING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 February 2026

BEECHWOOD NW TRADING LIMITED

STATEMENT OF FINANCIAL POSITION

28 February 2026

	2026	2025
Note	£	£

FIXED ASSETS

Tangible assets	4	559,979	566,811

CURRENT ASSETS

Debtors	5	5,636	831
Cash at bank and in hand		11,134	7,711
		---------	--------
		16,770	8,542

CREDITORS: amounts falling due within one year	6	548,269	556,047
		-----------	-----------
NET CURRENT LIABILITIES		531,499	547,505
		-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES		28,480	19,306
		---------	---------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	28,479	19,305
	---------	---------
SHAREHOLDERS FUNDS	28,480	19,306
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28th February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BEECHWOOD NW TRADING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 20 October 2026 , and are signed on behalf of the board by:

Mr G Cowan
Director

Company registration number: 12446495

BEECHWOOD NW TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28th FEBRUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Mannin Way, Lancaster, LA1 3SW, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	0% and 25 years straight line
Equipment	-	3 years straight line

4. TANGIBLE ASSETS

Freehold property	Equipment	Total
£	£	£

Cost
At 1st March 2025 and 28th February 2026	587,075	712	587,787
	-----------	-----	-----------
Depreciation
At 1st March 2025	20,264	712	20,976
Charge for the year	6,832	–	6,832
	-----------	-----	-----------
At 28th February 2026	27,096	712	27,808
	-----------	-----	-----------
Carrying amount
At 28th February 2026	559,979	–	559,979
	-----------	-----	-----------
At 28th February 2025	566,811	–	566,811
	-----------	-----	-----------

5. DEBTORS

	2026	2025
	£	£

Prepayments and accrued income	5,636	831
	--------	-----

6. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Trade creditors	1,235	1,163
Corporation tax	3,755	3,110
Director loan accounts	543,279	551,774
	-----------	-----------
	548,269	556,047
	-----------	-----------