Bee Business Ltd 07923252 false 2024-02-01 2025-01-31 2025-01-31 The principal activity of the company is training, assessment and consultancy services Digita Accounts Production Advanced 6.30.9574.0 true true 07923252 2024-02-01 2025-01-31 07923252 2025-01-31 07923252 core:RetainedEarningsAccumulatedLosses 2025-01-31 07923252 core:ShareCapital 2025-01-31 07923252 core:CurrentFinancialInstruments 2025-01-31 07923252 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 07923252 core:FurnitureFittingsToolsEquipment 2025-01-31 07923252 bus:SmallEntities 2024-02-01 2025-01-31 07923252 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 07923252 bus:FullAccounts 2024-02-01 2025-01-31 07923252 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07923252 bus:RegisteredOffice 2024-02-01 2025-01-31 07923252 bus:Director1 2024-02-01 2025-01-31 07923252 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07923252 core:FurnitureFittings 2024-02-01 2025-01-31 07923252 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 07923252 core:OfficeEquipment 2024-02-01 2025-01-31 07923252 countries:UnitedKingdom 2024-02-01 2025-01-31 07923252 2024-01-31 07923252 core:FurnitureFittingsToolsEquipment 2024-01-31 07923252 2023-02-01 2024-01-31 07923252 2024-01-31 07923252 core:RetainedEarningsAccumulatedLosses 2024-01-31 07923252 core:ShareCapital 2024-01-31 07923252 core:CurrentFinancialInstruments 2024-01-31 07923252 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 07923252 core:FurnitureFittingsToolsEquipment 2024-01-31 iso4217:GBP xbrli:pure

Registration number: 07923252

Bee Business Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2025

 

Bee Business Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Bee Business Ltd

(Registration number: 07923252)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

683

804

Current assets

 

Debtors

6

5,138

5,905

Cash at bank and in hand

 

15,374

13,789

 

20,512

19,694

Creditors: Amounts falling due within one year

7

(20,434)

(19,631)

Net current assets

 

78

63

Total assets less current liabilities

 

761

867

Provisions for liabilities

(130)

(153)

Net assets

 

631

714

Capital and reserves

 

Called up share capital

40

40

Retained earnings

591

674

Shareholders' funds

 

631

714

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 21 March 2025
 

Miss Gayle Audley
Director

   
     
 

Bee Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Chimney Cottage
The Green
Sutton-On-The-Forest
York
YO61 1DR

These financial statements were authorised for issue by the director on 21 March 2025.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Bee Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

15% reducing balance

Office equipment

33% straight line

Borrowings

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Profit before tax

Arrived at after charging/(crediting)

2025
£

2024
£

Depreciation expense

120

142

 

Bee Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 February 2024

3,063

3,063

At 31 January 2025

3,063

3,063

Depreciation

At 1 February 2024

2,259

2,259

Charge for the year

121

121

At 31 January 2025

2,380

2,380

Carrying amount

At 31 January 2025

683

683

At 31 January 2024

804

804

6

Debtors

Current

2025
£

2024
£

Trade debtors

1,967

3,746

Other debtors

3,171

2,159

 

5,138

5,905

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

135

135

Taxation and social security

10,572

10,069

Accruals and deferred income

9,727

9,427

20,434

19,631