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Company Registration No. 3995149 (England and Wales)
BEECHLEA LIMITED Unaudited accounts for the year ended 31 March 2025
BEECHLEA LIMITED Unaudited accounts Contents
Page
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BEECHLEA LIMITED Company Information for the year ended 31 March 2025
Directors
R J Hill J E Hill N J Hill
Secretary
J E Hill
Company Number
3995149 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH UK
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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BEECHLEA LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,844 
14,344 
Tangible assets
924,317 
1,671,454 
Investments
1,316,432 
1,270,470 
2,242,593 
2,956,268 
Current assets
Inventories
1,352,213 
810,815 
Debtors
550,750 
528,054 
Cash at bank and in hand
535,828 
324,494 
2,438,791 
1,663,363 
Creditors: amounts falling due within one year
(551,248)
(565,749)
Net current assets
1,887,543 
1,097,614 
Total assets less current liabilities
4,130,136 
4,053,882 
Creditors: amounts falling due after more than one year
(917,576)
(1,053,869)
Net assets
3,212,560 
3,000,013 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
3,212,557 
3,000,010 
Shareholders' funds
3,212,560 
3,000,013 
For the year ending 31 March 2025 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 19 November 2025 and were signed on its behalf by
R J Hill Director Company Registration No. 3995149
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BEECHLEA LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BEECHLEA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 3995149. The registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH, UK.
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.
Turnover
Turnover represents amounts receivable for goods supplies in the UK and overseas net of value added tax and other related taxes.
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:
Plant & machinery
15% reducing balance
Computer equipment
15% reducing balance
Intangible fixed assets
Goodwill has been valued by the directors and is being amortised over twenty years.
Leasing and hire purchase commitments
Assets obtained under hire purchase contracts and leases which result in the transfer to the company of substantially all the risks and rewards of ownership (finance leases) are capitalised as tangible fixed assets at the estimated present value of underlying lease payments and are depreciated in accordance with the above policy. Obligations under such agreements are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account over the period of the lease or hire purchase contract so as to produce a constant periodic rate of charge on the outstanding balance of the net obligation in each period. Rentals paid under other leases (operating leases) are charged against income on a straight line basis over the lease term.
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BEECHLEA LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
114,344 
At 31 March 2025
114,344 
Amortisation
At 1 April 2024
100,000 
Charge for the year
12,500 
At 31 March 2025
112,500 
Net book value
At 31 March 2025
1,844 
At 31 March 2024
14,344 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
1,664,781 
7,329 
12,544 
1,684,654 
Additions
341,104 
- 
1,207 
342,311 
Disposals
(1,088,266)
- 
- 
(1,088,266)
At 31 March 2025
917,619 
7,329 
13,751 
938,699 
Depreciation
At 1 April 2024
- 
6,355 
6,845 
13,200 
Charge for the year
- 
146 
1,036 
1,182 
At 31 March 2025
- 
6,501 
7,881 
14,382 
Net book value
At 31 March 2025
917,619 
828 
5,870 
924,317 
At 31 March 2024
1,664,781 
974 
5,699 
1,671,454 
6
Investments
Other investments 
£ 
Valuation at 1 April 2024
1,270,470 
Additions
45,962 
Valuation at 31 March 2025
1,316,432 
The investment is represented by the Company's capital and current accounts in the trading partnership of Roger Hill
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BEECHLEA LIMITED Notes to the Accounts for the year ended 31 March 2025
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
240,163 
217,576 
Amounts due from group undertakings etc.
308,281 
308,281 
Other debtors
2,306 
2,197 
550,750 
528,054 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
69,275 
60,593 
VAT
84,017 
30,967 
Trade creditors
165,732 
153,965 
Taxes and social security
117,655 
205,761 
Other creditors
107,000 
107,000 
Accruals
7,569 
7,463 
551,248 
565,749 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
335,618 
471,911 
Loans from directors
581,958 
581,958 
917,576 
1,053,869 
10
Transactions with related parties
During the year the company traded with Southwest Fixings Limited a company in which R J Hill is a director and with Roger Hill in which the directors are partners. All transactions were on an arms length basis
11
Controlling party
Beechlea Holdings Limited, LLoyds Bank Chambers, High Street, Crediton, Devon EX17 3AH
12
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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