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Registered Number: 12441775
England and Wales

 

 

 


Abridged Accounts

for the period ended 31 March 2022

for

BS HONEY BEES LIMITED

 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 341,754   
341,754   
Current assets      
Stocks 8,130   
Debtors 11,291    2 
Cash at bank and in hand 321,375   
340,796    2 
Creditors: amount falling due within one year (489,923)  
Net current liabilities (149,127)   2 
 
Total assets less current liabilities 192,627    2 
Creditors: amount falling due after more than one year (145,109)  
Net assets 47,518    2 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 47,516   
Shareholder's funds 47,518    2 
 


For the period ended 31 March 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 07 September 2022 and were signed on its behalf by:


--------------------------------
Daniel Bates
Director
--------------------------------
Tristan Sawczuk
Director
1
General Information
BS Honey Bees Limited is a private company, limited by shares, registered in England and Wales, registration number 12441775, registration address Unit A1 Badgeworth Livery Centre, Cold Pool Lane , Cheltenham, GL51 4UP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Motor Vehicles 25% Reducing Balance
Plant and Machinery 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 2 (2021 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Land and Buildings   Total
  £   £   £   £
At 01 March 2021      
Additions 108,409    3,669    252,275    364,353 
Disposals      
At 31 March 2022 108,409    3,669    252,275    364,353 
Depreciation
At 01 March 2021      
Charge for period 21,682    917      22,599 
On disposals      
At 31 March 2022 21,682    917      22,599 
Net book values
Closing balance as at 31 March 2022 86,727    2,752    252,275    341,754 
Opening balance as at 01 March 2021      


4.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
2 Class A shares of £1.00 each  
 

2