THE BEE'S KNEES WSG LTD

Company Registration Number:
SC665777 (Scotland)

Unaudited statutory accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

THE BEE'S KNEES WSG LTD

Contents of the Financial Statements

for the Period Ended 30 June 2025

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 11

THE BEE'S KNEES WSG LTD

Company Information

for the Period Ended 30 June 2025




Director: Boris Borisov
Registered office: 56
Nelson Street
Aberdeen
GB-SCT
AB24 5ES
Company Registration Number: SC665777 (Scotland)

THE BEE'S KNEES WSG LTD

Directors' Report Period Ended 30 June 2025

The directors present their report with the financial statements of the company for the period ended 30 June 2025

Principal Activities

Running of hospitality brands, namely Cafe 100- Holburn Street

Political and charitable donations

No political or charitable donations

Company policy on the employment of disabled persons

All disabilities are welcome to be employed as long as it does not prevent them from performing job duties or puts them in harms away by job duties.

Additional information

None

Directors

The directors shown below have held office during the whole of the period from 01 July 2024 to 30 June 2025
Boris Borisov

This report was approved by the board of directors on 23 September 2025
And Signed On Behalf Of The Board By:

Name: Boris Borisov
Status: Director

THE BEE'S KNEES WSG LTD

Profit and Loss Account

for the Period Ended 30 June 2025


Notes

2025
£

2024
£
Turnover 536,517 439,041
Cost of sales ( 155,727 ) ( 141,883 )
Gross Profit or (Loss) 380,790 297,158
Distribution Costs ( 140,166 ) ( 123,301 )
Administrative Expenses ( 239,662 ) ( 166,811 )
Operating Profit or (Loss) 962 7,046
Interest Payable and Similar Charges - ( 3,720 )
Profit or (Loss) Before Tax 962 3,326
Profit or (Loss) for Period 962 3,326

The notes form part of these financial statements

THE BEE'S KNEES WSG LTD

Balance sheet

As at 30 June 2025


Notes

2025
£

2024
£
Fixed assets
Intangible assets: 4 47,293 47,293
Tangible assets: 5 775 775
Total fixed assets: 48,068 48,068
Current assets
Debtors: 6 3,500 5,000
Cash at bank and in hand: 12,773 12,525
Total current assets: 16,273 17,525
Creditors: amounts falling due within one year: 7 ( 57,236 ) ( 11,076 )
Net current assets (liabilities): ( 40,963 ) 6,449
Total assets less current liabilities: 7,105 54,517
Creditors: amounts falling due after more than one year: 8 ( 0 ) ( 2,895 )
Total net assets (liabilities): 7,105 51,622

The notes form part of these financial statements

THE BEE'S KNEES WSG LTD

Balance sheet continued

As at 30 June 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 3,560 3,560
Profit and loss account: 3,545 48,062
Shareholders funds: 7,105 51,622

For the year ending 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 23 September 2025
And Signed On Behalf Of The Board By:

Name: Boris Borisov
Status: Director

The notes form part of these financial statements

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents amounts received for goods and services net of discounts

    Tangible fixed assets depreciation policy

    No depreciation was put on assets they will be fully depreciated once disposed off

    Intangible fixed assets amortisation policy

    No depreciation was put on intangible fixed asset

    Valuation information and policy

    No Stocks or work in progress

    Other accounting policies

    No other accounting policies applicable

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 8 7

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 3. Off balance sheet disclosure

    No

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Intangible assets

Goodwill Total
Cost £ £
At 01 July 2024 47,293 47,293
Additions 0 0
Disposals - -
Revaluations - -
Transfers - -
At 30 June 2025 47,293 47,293
Amortisation
Amortisation at 01 July 2024 - -
Charge for year - -
On disposals - -
Other adjustments - -
Amortisation at 30 June 2025 - -
Net book value
Net book value at 30 June 2025 47,293 47,293
Net book value at 30 June 2024 47,293 47,293

Goodwill of Cafe 100 brand

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

5. Tangible assets

Plant & machinery Total
Cost £ £
At 01 July 2024 775 775
Additions - -
Disposals - -
Revaluations - -
Transfers - -
At 30 June 2025 775 775
Depreciation
At 01 July 2024 - -
Charge for year - -
On disposals - -
Other adjustments - -
At 30 June 2025 - -
Net book value
At 30 June 2025 775 775
At 30 June 2024 775 775

Equipment at Cafe 100 purchased separately

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

6. Debtors


2025
£

2024
£
Trade debtors 3,500 5,000
Total 3,500 5,000
Debtors due after more than one year: 0

Debtors reduced throughout year

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

7.Creditors: amounts falling due within one year note


2025
£

2024
£
Trade creditors 0 2,900
Taxation and social security 27,252
Other creditors 29,984 8,176
Total 57,236 11,076

Other creditors is solely Directors loans to the company

THE BEE'S KNEES WSG LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

8.Creditors: amounts falling due after more than one year


2025
£

2024
£
Bank loans and overdrafts 0
Amounts due under finance leases and hire purchase contracts 0
Other creditors 0 2,895
Total 0 2,895