Company Registration No. 09314392 (England and Wales)
BEE-ETHICAL LTD.
Unaudited accounts
for the year ended 30 June 2025
BEE-ETHICAL LTD.
Unaudited accounts
Contents
BEE-ETHICAL LTD.
Company Information
for the year ended 30 June 2025
Directors
AARON MILDREN
RICHARD LEE
STEVEN PARTNER
Company Number
09314392 (England and Wales)
Registered Office
Perio Mill Cottage
Fotheringhay
Peterborough
Cambridgeshire
PE8 5HU
England
Accountants
LeeP Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BEE-ETHICAL LTD. for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
BEE-ETHICAL LTD. for the year ended
30 June 2025 as set out on pages
5 -
9 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 icaew.com/membershandbook.
This report is made solely to the Board of Directors of BEE-ETHICAL LTD., as a body, in accordance with the terms of our engagement letter dated 22 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of BEE-ETHICAL LTD. and state those matters that we have agreed to state to the Board of Directors of BEE-ETHICAL LTD., as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BEE-ETHICAL LTD. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BEE-ETHICAL LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of BEE-ETHICAL LTD.. You consider that BEE-ETHICAL 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 accounts of BEE-ETHICAL 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 accounts.
LeeP Accountants
Chartered Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
11 December 2025
BEE-ETHICAL LTD.
Statement of financial position
as at 30 June 2025
Intangible assets
2,881
3,601
Tangible assets
212,235
88,106
Cash at bank and in hand
77,026
184,817
Creditors: amounts falling due within one year
(584,440)
(268,521)
Net current (liabilities)/assets
(20,408)
43,509
Total assets less current liabilities
194,708
135,216
Creditors: amounts falling due after more than one year
(103,291)
(4,349)
Provisions for liabilities
Deferred tax
(40,872)
(17,424)
Called up share capital
2
2
Profit and loss account
50,543
113,441
Shareholders' funds
50,545
113,443
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by
AARON MILDREN
Director
Company Registration No. 09314392
BEE-ETHICAL LTD.
Notes to the Accounts
for the year ended 30 June 2025
BEE-ETHICAL LTD. is a private company, limited by shares, registered in England and Wales, registration number 09314392. The registered office is Perio Mill Cottage, Fotheringhay, Peterborough, Cambridgeshire, PE8 5HU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods/ services have been delivered to customers such that risks and rewards of ownership have transferred to them. 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. Where there is a contractual commitment for the clawback of lottery ticket sales by customers, turnover is reduced by the corresponding amount of the clawback.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
120 Months
Fixtures & fittings
60 Months
Computer equipment
60 Months
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BEE-ETHICAL LTD.
Notes to the Accounts
for the year ended 30 June 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other
5
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 July 2024
49,891
-
22,381
61,483
133,755
Additions
-
158,507
1,493
6,288
166,288
At 30 June 2025
49,891
158,507
23,874
67,771
300,043
At 1 July 2024
4,989
-
10,231
30,429
45,649
Charge for the year
4,989
19,813
4,646
12,711
42,159
At 30 June 2025
9,978
19,813
14,877
43,140
87,808
At 30 June 2025
39,913
138,694
8,997
24,631
212,235
At 30 June 2024
44,902
-
12,150
31,054
88,106
Amounts falling due within one year
Trade debtors
310,470
76,218
Accrued income and prepayments
34,571
21,900
Other debtors
141,965
29,095
BEE-ETHICAL LTD.
Notes to the Accounts
for the year ended 30 June 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
26,718
62,529
Obligations under finance leases and hire purchase contracts
32,798
6,654
Trade creditors
204,461
55,107
Taxes and social security
41,202
26,654
Loans from directors
(32,862)
(7,000)
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
103,291
4,349
9
Deferred taxation
2025
2024
Accelerated capital allowances
40,872
17,424
Provision at start of year
17,424
12,373
Charged to the profit and loss account
23,448
5,051
Provision at end of year
40,872
17,424
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans made to Directors in the year
7,000
25,862
-
32,862
12
Transactions with related parties
Related party transactions in the year comprised of £276,451 of payments made to related parties
13
Average number of employees
During the year the average number of employees was 25 (2024: 25).
BEE-ETHICAL LTD.
Notes to the Accounts
for the year ended 30 June 2025
14
Reconciliations on adoption of FRS 102