Registration number: 11822911

B E B Drainage Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

B E B Drainage Limited

(Registration number: 11822911)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	378,024	236,405
Cash at bank and in hand		20	1,191
		378,044	237,596
Creditors: Amounts falling due within one year	5	(362,514)	(220,281)
Net assets		15,530	17,315
Capital and reserves
Called up share capital		150	150
Retained earnings		15,380	17,165
Shareholders' funds		15,530	17,315

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 March 2026 and signed on its behalf by:
 

......................................... Mr B E Baldwin Director

......................................... Mrs P P Baldwin Director

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current 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 taxable income.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4

Debtors

Current	2025 £	2024 £
Trade debtors	216,000	3,000
Other debtors	162,024	233,405
	378,024	236,405

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	5,613
Taxation and social security	23,942	60,909
Other creditors	338,572	153,759
	362,514	220,281

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Summary of transactions with other related parties

At the year end an amount of £261,600 (2024 £106,310) is owed to B E B Property Services Limited. The company is related as the directors of B E B Drainage Limited are also directors of the B E B Property Services Limited. This loan is on a commercial basis.

This loan is repayable on demand and a commercial rate of interest is charged.This amount is showing in other creditors.