Company registration number 05565645 (England and Wales)
THE BEE CENTRE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
THE BEE CENTRE LTD
COMPANY INFORMATION
Directors
Mr S J Cordingley
Mrs K Cordingley
Secretary
Mr S J Cordingley
Company number
05565645
Registered office
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Santander UK Plc
Bridle Road
Bootle
Merseyside
GIR 0AA
THE BEE CENTRE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
THE BEE CENTRE LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE BEE CENTRE LTD FOR THE YEAR ENDED 28 FEBRUARY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Bee Centre Ltd for the year ended 28 February 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of The Bee Centre Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Bee Centre Ltd and state those matters that we have agreed to state to the b oard of d irectors of The Bee Centre Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bee Centre Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that The Bee Centre Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Bee Centre Ltd. You consider that The Bee Centre Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Bee Centre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
6 October 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
THE BEE CENTRE LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
632
948
Tangible assets
4
23,618
27,527
24,250
28,475
Current assets
Stocks
11,056
9,242
Debtors
5
8,099
10,919
Cash at bank and in hand
91,405
86,655
110,560
106,816
Creditors: amounts falling due within one year
6
(115,104)
(116,232)
Net current liabilities
(4,544)
(9,416)
Total assets less current liabilities
19,706
19,059
Provisions for liabilities
7
(5,397)
(5,227)
Net assets
14,309
13,832
Capital and reserves
Called up share capital
8
6
6
Profit and loss reserves
14,303
13,826
Total equity
14,309
13,832

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

THE BEE CENTRE LTD
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2025
28 February 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 6 October 2025 and are signed on its behalf by:
Mr S J Cordingley
Director
Company registration number 05565645 (England and Wales)
THE BEE CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
1
Accounting policies
Company information

The Bee Centre Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Oakley, Kidderminster Road, Droitwich, Worcestershire, WR9 9AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Website development
20% on cost
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Plant and machinery
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance
THE BEE CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE BEE CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Intangible fixed assets
Website development
£
Cost
At 29 February 2024 and 28 February 2025
1,580
Amortisation and impairment
At 29 February 2024
632
Amortisation charged for the year
316
At 28 February 2025
948
Carrying amount
At 28 February 2025
632
At 28 February 2024
948
4
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 29 February 2024
13,624
19,661
16,492
1,062
50,839
Additions
494
141
6,467
-
0
7,102
At 28 February 2025
14,118
19,802
22,959
1,062
57,941
Depreciation and impairment
At 29 February 2024
6,006
6,509
10,071
726
23,312
Depreciation charged in the year
2,031
3,324
5,572
84
11,011
At 28 February 2025
8,037
9,833
15,643
810
34,323
Carrying amount
At 28 February 2025
6,081
9,969
7,316
252
23,618
At 28 February 2024
7,618
13,152
6,421
336
27,527
THE BEE CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,130
9,458
Other debtors
969
1,461
8,099
10,919
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,409
10,525
Taxation and social security
11,814
5,106
Other creditors
101,881
100,601
115,104
116,232
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
5,397
5,227
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
4
4
4.00
4.00
Ordinary B of £1 each
1
1
1.00
1.00
Ordinary C of 50p each
1
1
0.50
0.50
Ordinary D of 50p each
1
1
0.50
0.50
7
7
6
6
9
Ultimate controlling party

The ultimate controlling party is Mr S J Cordingley.

2025-02-28 2024-02-29 false false false 06 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs K Cordingley Mrs K Cordingley Mr S J Cordingley 05565645 2024-02-29 2025-02-28 05565645 bus:CompanySecretaryDirector1 2024-02-29 2025-02-28 05565645 bus:Director1 2024-02-29 2025-02-28 05565645 bus:CompanySecretary1 2024-02-29 2025-02-28 05565645 bus:Director2 2024-02-29 2025-02-28 05565645 bus:RegisteredOffice 2024-02-29 2025-02-28 05565645 bus:Agent1 2024-02-29 2025-02-28 05565645 2025-02-28 05565645 2024-02-28 05565645 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-02-28 05565645 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-02-28 05565645 core:PlantMachinery 2025-02-28 05565645 core:FurnitureFittings 2025-02-28 05565645 core:ComputerEquipment 2025-02-28 05565645 core:MotorVehicles 2025-02-28 05565645 core:PlantMachinery 2024-02-28 05565645 core:FurnitureFittings 2024-02-28 05565645 core:ComputerEquipment 2024-02-28 05565645 core:MotorVehicles 2024-02-28 05565645 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 05565645 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-28 05565645 core:CurrentFinancialInstruments 2025-02-28 05565645 core:CurrentFinancialInstruments 2024-02-28 05565645 core:ShareCapital 2025-02-28 05565645 core:ShareCapital 2024-02-28 05565645 core:RetainedEarningsAccumulatedLosses 2025-02-28 05565645 core:RetainedEarningsAccumulatedLosses 2024-02-28 05565645 core:ShareCapitalOrdinaryShares 2025-02-28 05565645 core:ShareCapitalOrdinaryShares 2024-02-28 05565645 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 05565645 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 05565645 core:PlantMachinery 2024-02-29 2025-02-28 05565645 core:FurnitureFittings 2024-02-29 2025-02-28 05565645 core:ComputerEquipment 2024-02-29 2025-02-28 05565645 core:MotorVehicles 2024-02-29 2025-02-28 05565645 2023-03-01 2024-02-28 05565645 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-02-28 05565645 core:PlantMachinery 2024-02-28 05565645 core:FurnitureFittings 2024-02-28 05565645 core:ComputerEquipment 2024-02-28 05565645 core:MotorVehicles 2024-02-28 05565645 2024-02-28 05565645 core:WithinOneYear 2025-02-28 05565645 core:WithinOneYear 2024-02-28 05565645 bus:OrdinaryShareClass1 2024-02-29 2025-02-28 05565645 bus:OrdinaryShareClass2 2024-02-29 2025-02-28 05565645 bus:OrdinaryShareClass3 2024-02-29 2025-02-28 05565645 bus:OrdinaryShareClass4 2024-02-29 2025-02-28 05565645 bus:OrdinaryShareClass1 2025-02-28 05565645 bus:OrdinaryShareClass1 2024-02-28 05565645 bus:OrdinaryShareClass2 2025-02-28 05565645 bus:OrdinaryShareClass2 2024-02-28 05565645 bus:OrdinaryShareClass3 2025-02-28 05565645 bus:OrdinaryShareClass3 2024-02-28 05565645 bus:AllOrdinaryShares 2025-02-28 05565645 bus:AllOrdinaryShares 2024-02-28 05565645 bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 05565645 bus:FRS102 2024-02-29 2025-02-28 05565645 bus:AuditExemptWithAccountantsReport 2024-02-29 2025-02-28 05565645 bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 05565645 bus:FullAccounts 2024-02-29 2025-02-28 xbrli:pure xbrli:shares iso4217:GBP