Company registration number 10843133 (England and Wales)
V&S HAPPY BEES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
V&S HAPPY BEES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
V&S HAPPY BEES LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
28,557
15,628
Current assets
Stocks
85,000
80,000
Cash at bank and in hand
195,776
177,615
280,776
257,615
Creditors: amounts falling due within one year
5
(89,623)
(172,046)
Net current assets
191,153
85,569
Total assets less current liabilities
219,710
101,197
Provisions for liabilities
(7,264)
(4,157)
Net assets
212,446
97,040
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
212,444
97,038
Total equity
212,446
97,040

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 15 January 2026
Vikki Crannage
Director
Company registration number 10843133 (England and Wales)
V&S HAPPY BEES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

V&S Happy Bees Limited is a private company limited by shares incorporated in England and Wales. The registered office is 14 Oak Park Road, Wordsley, Stourbridge, DY8 5YL.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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 goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is two years.

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 equipment
Motor vehicles
25% reducing balance
1.5
Stocks

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

1.6
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

V&S HAPPY BEES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Taxation

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

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

1.8
Retirement benefits

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

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
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
11,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
11,000
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
V&S HAPPY BEES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
24,125
Additions
22,450
At 30 June 2025
46,575
Depreciation and impairment
At 1 July 2024
8,497
Depreciation charged in the year
9,521
At 30 June 2025
18,018
Carrying amount
At 30 June 2025
28,557
At 30 June 2024
15,628
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
31,439
43,439
Other taxation and social security
6,940
36,910
Other creditors
51,244
91,697
89,623
172,046
6
Related party transactions

On 20th March 2018 the entire equity share capital of V&S Happy Bees Limited was acquired by V&S Property Holdings Limited.

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