Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 12467068 Mr James Casey Mr James Casey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12467068 2024-02-29 12467068 2025-02-28 12467068 2024-03-01 2025-02-28 12467068 frs-core:CurrentFinancialInstruments 2025-02-28 12467068 frs-core:Non-currentFinancialInstruments 2025-02-28 12467068 frs-core:ComputerEquipment 2025-02-28 12467068 frs-core:ComputerEquipment 2024-03-01 2025-02-28 12467068 frs-core:ComputerEquipment 2024-02-29 12467068 frs-core:ShareCapital 2025-02-28 12467068 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 12467068 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12467068 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 12467068 frs-bus:SmallEntities 2024-03-01 2025-02-28 12467068 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 12467068 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 12467068 frs-bus:Director1 2024-03-01 2025-02-28 12467068 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 12467068 frs-countries:EnglandWales 2024-03-01 2025-02-28 12467068 2023-02-28 12467068 2024-02-29 12467068 2023-03-01 2024-02-29 12467068 frs-core:CurrentFinancialInstruments 2024-02-29 12467068 frs-core:Non-currentFinancialInstruments 2024-02-29 12467068 frs-core:ShareCapital 2024-02-29 12467068 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 12467068
Mini Bee Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12467068
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 309 442
309 442
CURRENT ASSETS
Stocks 5 1,000 4,578
Debtors 6 - 681
Cash at bank and in hand 65 762
1,065 6,021
Creditors: Amounts Falling Due Within One Year 7 (40,086 ) (28,324 )
NET CURRENT ASSETS (LIABILITIES) (39,021 ) (22,303 )
TOTAL ASSETS LESS CURRENT LIABILITIES (38,712 ) (21,861 )
Creditors: Amounts Falling Due After More Than One Year 8 (6,000 ) (7,412 )
NET LIABILITIES (44,712 ) (29,273 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (44,714 ) (29,275 )
SHAREHOLDERS' FUNDS (44,712) (29,273)
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Casey
Director
04/11/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mini Bee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12467068 . The registered office is 777 London Road, Westcliff on Sea, Essex, SS0 9SU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 30% on the Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2024 631
As at 28 February 2025 631
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 March 2024 189
Provided during the period 133
As at 28 February 2025 322
Net Book Value
As at 28 February 2025 309
As at 1 March 2024 442
5. Stocks
2025 2024
£ £
Stock 1,000 4,578
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 681
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 350 1,504
Bank loans and overdrafts 1,414 1,412
Other loans 4,575 141
VAT - 3,090
Accruals and deferred income 583 486
Director's loan account 33,164 21,691
40,086 28,324
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,000 7,412
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4