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Company Registration No. SC174716 (Scotland)
Beaufort Property Company Limited Unaudited accounts for the year ended 31 January 2026
Beaufort Property Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Beaufort Property Company Limited Company Information for the year ended 31 January 2026
Directors
M D Stephen A M Stephen
Company Number
SC174716 (Scotland)
Registered Office
29 Groathill Road South Edinburgh EH4 2LS
Accountants
Select Financial Management (Scotland) Ltd Accountants & Business Advisers Axwel House 2 Westerton Road Broxburn West Lothian EH52 5AU
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Beaufort Property Company Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investments
4
50 
50 
Current assets
Debtors
5
102,017 
95,958 
Cash at bank and in hand
339 
1,197 
102,356 
97,155 
Creditors: amounts falling due within one year
6
(160,811)
(143,148)
Net current liabilities
(58,455)
(45,993)
Net liabilities
(58,405)
(45,943)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(58,505)
(46,043)
Shareholders' funds
(58,405)
(45,943)
For the year ending 31 January 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 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 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 of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by
A M Stephen Director Company Registration No. SC174716
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Beaufort Property Company Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Beaufort Property Company Limited is a private company, limited by shares, registered in Scotland, registration number SC174716. The registered office is 29 Groathill Road South, Edinburgh, EH4 2LS.
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.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 February 2025
50 
Valuation at 31 January 2026
50 
The company holds 50 of the 100 issued shares in Chesser Homes Limited, a company registered in Scotland.
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
18 
8 
Amounts due from group undertakings etc.
101,999 
95,950 
102,017 
95,958 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Other creditors
12,000 
12,000 
Loans from directors
147,011 
129,348 
Accruals
1,800 
1,800 
160,811 
143,148 
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Beaufort Property Company Limited Notes to the Accounts for the year ended 31 January 2026
7
Transactions with related parties
The company loaned monies to Chesser Homes Limited during the year, a company in which it holds 50% of the issued share capital. The balance due from Chesser Homes at the balance sheet date was £101,999 (PY: £95,950) as shown in Note 5 above. During the year the directors operated a loan account with the company. As at the balance sheet date this loan account was in credit to the extent of £147,011 (PY: £129,348) as shown in Note 7 above. These loans are interest-free with no set repayment date.
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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