Company Registration No. SC806363 (Scotland)
B&e Co. Ltd
Unaudited accounts
for the period from 9 April 2024 to 30 April 2025
B&e Co. Ltd
Annual report and unaudited accounts
for the period from 9 April 2024 to 30 April 2025
B&e Co. Ltd
Company Information
for the period from 9 April 2024 to 30 April 2025
Director
Stephanie Jardine
Company Number
SC806363 (Scotland)
Registered Office
7 Dalmellington Road
Ayr
KA7 3TH
Scotland
Accountants
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
B&e Co. Ltd
Accountants' report
Accountants' report to the director of B&e Co. Ltd on the preparation of the unaudited statutory accounts for the period from 9 April 2024 to 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
B&e Co. Ltd for the period from
9 April 2024 to
30 April 2025 as set out on pages
5 -
5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of B&e Co. Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of B&e Co. Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B&e Co. Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that B&e Co. 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 B&e Co. Ltd. You consider that B&e Co. Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of B&e Co. 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.
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
12 January 2026
B&e Co. Ltd
Statement of Financial Position
as at 30 April 2025
Total assets less current liabilities
1,008
Creditors: amounts falling due after more than one year
(2,955)
Accruals and deferred income
(300)
Capital and reserves
(2,247)
B&e Co. Ltd is a private company, limited by shares, registered in Scotland, registration number SC806363. The registered office is 7 Dalmellington Road, Ayr, KA7 3TH, Scotland.
2 Director's advances, credit and guarantees
The company owes a liability of £2,955 to the director at the end of the period.
3 Average number of employees
During the period the average number of employees was 1.
For the period ending 30 April 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 12 January 2026
Stephanie Jardine
Director
Company Registration No. SC806363