ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Registered number: 10373216

BEE'S KNEES INTERIORS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


BEE'S KNEES INTERIORS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


BEE'S KNEES INTERIORS LIMITED REGISTERED NUMBER:10373216

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

	31 March	30 September
	2025	2023
Note	£	£


Current assets
Stocks		-		5,927
Debtors: amounts falling due within one year	5	120		2,043
Cash at bank and in hand		412		3,522
		532		11,492

Creditors: amounts falling due within one year	6	(16,829)		(21,177)
Net current liabilities			(16,297)		(9,685)
Creditors: amounts falling due after more than one year	7		-		(3,709)

Net liabilities			(16,297)		(13,394)

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		(16,397)	(13,494)
		(16,297)	(13,394)

Page 1


BEE'S KNEES INTERIORS LIMITED REGISTERED NUMBER:10373216

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S E Rumbold

Director

Date: 15 December 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2


BEE'S KNEES INTERIORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Bee's Knees Interiors Limited is a limited liability company incorporated in England and Wales with its registered office at Ground Rear, 45 Kingsbury Street, Marlborough, Wiltshire, SN8 1JE.
The principal activity of the company was that of trading in new and vintage interior goods and fabrics. The company ceased trading on 31 December 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stock.

2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

Page 3


BEE'S KNEES INTERIORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Creditors

Short term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Taxation

Factors that may affect future tax charges

The company has tax losses of £28,729 (2023 - £10,795) to carry forward to offset against future trading profits.

Debtors

					31 March	30 September
					2025	2023
					£	£


Trade debtors	-	1,923
Other debtors	120	120
	120	2,043

Bank loans	3,381	654
Trade creditors	-	3,720
Other creditors	9,848	14,211
Accruals and deferred income	3,600	2,592
	16,829	21,177

Page 4


BEE'S KNEES INTERIORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

	Bank loans	-	3,709

Amounts falling due within one year
Bank loans	3,381	654

Amounts falling due 2-5 years
Bank loans	-	2,618
Amounts falling due after more than 5 years
Bank loans	-	1,091
	3,381	4,363

Allotted, called up and fully paid

100 ordinary shares of £1 each	100	100

Page 5