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REGISTERED NUMBER: 11880241 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 31 MAY 2025

FOR

TBE (THE BUSINESS EYE) LTD

TBE (THE BUSINESS EYE) LTD (REGISTERED NUMBER: 11880241)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 31 MAY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TBE (THE BUSINESS EYE) LTD

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2024 TO 31 MAY 2025







DIRECTOR: S Watts





REGISTERED OFFICE: 25 Fennel Drive
Chichester
West Sussex
PO20 2LL





REGISTERED NUMBER: 11880241 (England and Wales)





ACCOUNTANTS: Pike Martyn
Little Greenfield
School Road
Appledore
Kent
TN26 2BA

TBE (THE BUSINESS EYE) LTD (REGISTERED NUMBER: 11880241)

BALANCE SHEET
31 MAY 2025

31.5.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 2,310

CURRENT ASSETS
Debtors 5 - 13,949
Cash in hand - 8,431
- 22,380
CREDITORS
Amounts falling due within one year 6 16,835 31,325
NET CURRENT LIABILITIES (16,835 ) (8,945 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,835

)

(6,635

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (16,935 ) (6,735 )
SHAREHOLDERS' FUNDS (16,835 ) (6,635 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TBE (THE BUSINESS EYE) LTD (REGISTERED NUMBER: 11880241)

BALANCE SHEET - continued
31 MAY 2025


The 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.

The financial statements were approved by the director and authorised for issue on 12 August 2025 and were signed by:





S Watts - Director


TBE (THE BUSINESS EYE) LTD (REGISTERED NUMBER: 11880241)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 31 MAY 2025


1. STATUTORY INFORMATION

TBE (The Business Eye) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% Straight Line
Computer equipment 25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

TAXATION
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


TBE (THE BUSINESS EYE) LTD (REGISTERED NUMBER: 11880241)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 31 MAY 2025


2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 2,990 1,841 4,831
Disposals (2,990 ) (1,841 ) (4,831 )
At 31 May 2025 - - -
DEPRECIATION
At 1 April 2024 1,278 1,243 2,521
Eliminated on disposal (1,278 ) (1,243 ) (2,521 )
At 31 May 2025 - - -
NET BOOK VALUE
At 31 May 2025 - - -
At 31 March 2024 1,712 598 2,310

TBE (THE BUSINESS EYE) LTD (REGISTERED NUMBER: 11880241)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 31 MAY 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.3.24
£    £   
Trade debtors - 9,726
Tax - 4,223
- 13,949

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.3.24
£    £   
Social security and other taxes - 28,215
Other creditors 15,389 1,020
Accrued expenses 1,446 2,090
16,835 31,325

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.25 31.3.24
value: £    £   
100 Ordinary 1.00 100 100