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BE&ES LTD

Registered Number
11953848
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BE&ES LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

E DELPHINIUS
S LOPEZ PENEDO

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

11953848 (England and Wales)
BE&ES LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3603,293259,330
603,293259,330
Current assets
Debtors43,3403,340
Cash at bank and on hand1,071,54513,400
1,074,88516,740
Creditors amounts falling due within one year5(1,421,452)(17,080)
Net current assets (liabilities)(346,567)(340)
Total assets less current liabilities256,726258,990
Net assets256,726258,990
Capital and reserves
Called up share capital22
Profit and loss account256,724258,988
Shareholders' funds256,726258,990
The financial statements were approved and authorised for issue by the Board of Directors on 23 January 2025, and are signed on its behalf by:
S LOPEZ PENEDO
Director
Registered Company No. 11953848
BE&ES LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property

£
Fair value at 01 May 23259,330
Additions343,963
At 30 April 24603,293
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,3403,340
Total3,3403,340
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,2354,085
Taxation and social security73-
Other creditors1,416,94412,000
Accrued liabilities and deferred income1,200995
Total1,421,45217,080
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.