REGISTERED NUMBER: SC547545 (Scotland)

Clean Bees Ltd

Financial Statements For The Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J M Mackenzie

REGISTERED OFFICE:

Tir Na Nog

Bettyhill

Thurso

KW14 7SQ

REGISTERED NUMBER:

SC547545 (Scotland)

ACCOUNTANTS:

The Long Partnership

Chartered Accountants

Chartered Tax Advisers

1 Sir John's Square

Thurso

Caithness

KW14 7AN

BANKERS:

The Royal Bank of Scotland

Main Street

Tongue

IV27 4XF

FIXED ASSETS

Tangible assets

4

370,182

377,355

CURRENT ASSETS

Debtors

5

107,792

97,954

Cash at bank

32

1,242

107,824

99,196

CREDITORS

Amounts falling due within one year

6

151,980

177,069

NET CURRENT LIABILITIES

(44,156

)

(77,873

)

TOTAL ASSETS LESS CURRENT LIABILITIES

326,026

299,482

CREDITORS

Amounts falling due after more than one year

7

(37,350

)

(70,278

)

PROVISIONS FOR LIABILITIES

8

(8,819

)

(10,467

)

ACCRUALS AND DEFERRED INCOME

(105,000

)

(105,000

)

NET ASSETS

174,857

113,737

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

174,856

113,736

SHAREHOLDERS' FUNDS

174,857

113,737

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

Mrs J M Mackenzie - Director

1.	STATUTORY INFORMATION

Clean Bees Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on reducing balance and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 April 2024

437,726

Additions

3,247

At 31 March 2025

440,973

DEPRECIATION

At 1 April 2024

60,371

Charge for year

10,420

At 31 March 2025

70,791

NET BOOK VALUE

At 31 March 2025

370,182

At 31 March 2024

377,355

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

25,000

16,500

Other debtors

82,792

81,454

107,792

97,954

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

18,606

18,606

Taxation and social security

97,577

95,844

Other creditors

35,797

62,619

151,980

177,069

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

11,890

28,633

Other creditors

25,460

41,645

37,350

70,278

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

8,819

10,467

Deferred

tax

£

Balance at 1 April 2024

10,467

Credit to Income Statement during year

(1,648

)

Balance at 31 March 2025

8,819

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 April 2024

113,736

Profit for the year

61,620

Dividends

(500

)

At 31 March 2025

174,856

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J M Mackenzie.

Joanna Mackenzie is the ultimate controlling party of the company, holding 100% of the issued share capital.