1 October 2023 v2025.37.2 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC4329842023-10-012024-09-30SC4329842024-09-30SC4329842023-09-30SC432984core:WithinOneYear2024-09-30SC432984core:WithinOneYear2023-09-30SC432984core:AfterOneYear2024-09-30SC432984core:AfterOneYear2023-09-30SC432984core:ShareCapital2024-09-30SC432984core:ShareCapital2023-09-30SC432984core:RetainedEarningsAccumulatedLosses2024-09-30SC432984core:RetainedEarningsAccumulatedLosses2023-09-30SC432984bus:Director12023-10-012024-09-30SC432984bus:RegisteredOffice2023-10-012024-09-30SC432984core:PlantMachinery2023-10-012024-09-30SC432984core:MotorVehicles2023-10-012024-09-30SC432984core:OfficeEquipment2023-10-012024-09-30SC4329842022-10-012023-09-30SC432984core:LandBuildings2023-10-01SC432984core:PlantMachinery2023-10-01SC4329842023-10-01SC432984core:LandBuildings2023-10-012024-09-30SC432984core:LandBuildings2024-09-30SC432984core:PlantMachinery2024-09-30SC432984core:LandBuildings2023-09-30SC432984core:PlantMachinery2023-09-30SC43298412023-10-012024-09-30SC432984countries:Scotland2023-10-012024-09-30SC432984bus:AuditExempt-NoAccountantsReport2023-10-012024-09-30SC432984bus:PrivateLimitedCompanyLtd2023-10-012024-09-30SC432984bus:SmallEntities2023-10-012024-09-30SC432984bus:FullAccounts2023-10-012024-09-30
Company registration number:
SC432984
Bee Builders Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2024
Bee Builders Limited
Statement of Financial Position
30 September 2024
20242023
Note££
Fixed assets    
Tangible assets 5
127,182
 
130,910
 
Current assets    
Cash at bank and in hand
3,687
 
6,134
 
Creditors: amounts falling due within one year 6
(55,996
)
(58,972
)
Net current liabilities
(52,309
)
(52,838
)
Total assets less current liabilities 74,873   78,072  
Creditors: amounts falling due after more than one year 7
(5,980
)
(13,968
)
Net assets
68,893
 
64,104
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
68,891
 
64,102
 
Shareholders funds
68,893
 
64,104
 
For the year ending
30 September 2024
, 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
18 June 2025
, and are signed on behalf of the board by:
Mr Victor Vassiltchenkov
Director
Company registration number:
SC432984
Bee Builders Limited
Notes to the Financial Statements
Year ended
30 September 2024

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
4 Lynedoch Place
,
Glasgow
,
G3 6AB
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildingsNil
Plant and machinery
15% straight line
Motor vehicles
20% straight line
Office equipment
15% straight line

4 Average number of employees

The average number of persons employed by the company during the year was
4
(2023:
4.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 October 2023
73,580
 
73,474
 
147,054
 
Additions
3,778
 
522
 
4,300
 
At
30 September 2024
77,358
 
73,996
 
151,354
 
Depreciation      
At
1 October 2023
-  
16,144
 
16,144
 
Charge -  
8,028
 
8,028
 
At
30 September 2024
-  
24,172
 
24,172
 
Carrying amount      
At
30 September 2024
77,358
 
49,824
 
127,182
 
At 30 September 2023
73,580
 
57,330
 
130,910
 

6 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
8,018
 
8,031
 
Trade creditors
965
 
3,215
 
Taxation and social security
11,265
 
12,515
 
Other creditors
35,748
 
35,211
 
55,996
 
58,972
 

7 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
5,980
 
13,968