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Registered Number: 12441775
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

BS HONEY BEES LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 548,171    341,754 
548,171    341,754 
Current assets      
Stocks 7,930    8,130 
Debtors 4,782    11,291 
Cash at bank and in hand 194,214    321,375 
206,926    340,796 
Creditors: amount falling due within one year (448,808)   (465,624)
Net current liabilities (241,882)   (124,828)
 
Total assets less current liabilities 306,289    216,926 
Creditors: amount falling due after more than one year (143,715)   (145,109)
Net assets 162,574    71,817 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 162,572    71,815 
Shareholder's funds 162,574    71,817 
 


For the year ended 31 March 2023 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 year 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 08 November 2023 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 Hucclecote Lane, Churchdown, Gloucester, Gloucestershire, GL3 2LP.

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
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% 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 year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 April 2022 252,275    108,409    3,669        364,353 
Additions 197,750    19,049      10,513    1,737    229,049 
Disposals          
At 31 March 2023 450,025    127,458    3,669    10,513    1,737    593,402 
Depreciation
At 01 April 2022   21,681    917        22,598 
Charge for year   21,156    688    210    579    22,633 
On disposals          
At 31 March 2023   42,837    1,605    210    579    45,231 
Net book values
Closing balance as at 31 March 2023 450,025    84,621    2,064    10,303    1,158    548,171 
Opening balance as at 01 April 2022 252,275    86,727    2,752        341,754 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

2