REGISTERED NUMBER: 09925242 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

EASTERN BEACH LEISURE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms D M Bull

Mr R Grant

Mr I N Smith

REGISTERED OFFICE:

23 St Leonards Road

Bexhill-on-Sea

East Sussex

TN40 1HH

REGISTERED NUMBER:

09925242 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mark Finch FCA FCCA BFP

AUDITORS:

Galloways Accounting (Audit) Limited

Statutory Auditors

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

5

-

7,333

Tangible assets

6

666,769

679,421

666,769

686,754

CURRENT ASSETS

Stocks

19,000

22,695

Debtors

7

173,197

130,374

Cash at bank

41,077

17,377

233,274

170,446

CREDITORS

Amounts falling due within one year

8

(588,637

)

(598,106

)

NET CURRENT LIABILITIES

(355,363

)

(427,660

)

TOTAL ASSETS LESS CURRENT LIABILITIES

311,406

259,094

PROVISIONS FOR LIABILITIES

(14,179

)

(14,920

)

NET ASSETS

297,227

244,174

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

296,227

243,174

297,227

244,174

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 28 October 2026 and were signed on its behalf by:

Ms D M Bull - Director

1.	STATUTORY INFORMATION

Eastern Beach Leisure Ltd 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 have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% reducing balance

Fixtures and fittings

-

15% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 3 (2025 - 1 ) .

4.	AUDITORS' REMUNERATION

2026

2025

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

7,500

9,500

5.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

80,000

3

80,003

AMORTISATION

At 1 February 2025

72,667

3

72,670

Charge for year

7,333

-

7,333

At 31 January 2026

80,000

3

80,003

NET BOOK VALUE

At 31 January 2026

-

-

-

At 31 January 2025

7,333

-

7,333

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

707,740

146,567

854,307

Additions

-

28,429

28,429

Disposals

-

(36,174

)

(36,174

)

At 31 January 2026

707,740

138,822

846,562

DEPRECIATION

At 1 February 2025

87,999

86,887

174,886

Charge for year

9,688

10,004

19,692

Eliminated on disposal

-

(14,785

)

(14,785

)

At 31 January 2026

97,687

82,106

179,793

NET BOOK VALUE

At 31 January 2026

610,053

56,716

666,769

At 31 January 2025

619,741

59,680

679,421

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

92,154

96,554

Other debtors

81,043

33,820

173,197

130,374

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,949

16,373

Amounts owed to group undertakings

443,539

433,275

Taxation and social security

29,393

34,708

Other creditors

108,756

113,750

588,637

598,106

9.	SECURED DEBTS

The company has granted a security in favour of Together Commercial Finance Ltd as part of a group-wide financing arrangement.

The security consists of a fixed charge over the assets of the company.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Finch FCA FCCA BFP (Senior Statutory Auditor)

for and on behalf of Galloways Accounting (Audit) Limited

11.	PARENT COMPANY

The parent company is Hop Farm Real Estate Ltd with a registered office of 23 St Leonards Road, Bexhill on Sea, East Sussex. TN40 1HH.