BE Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 5169344

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,666		3,418

			2,666		3,418
CURRENT ASSETS
Debtors	6	183,032		196,934
Cash at bank and in hand		148,498		191,523

		331,530		388,457
Creditors: Amounts Falling Due Within One Year	7	(99,559 )		(141,576 )

NET CURRENT ASSETS (LIABILITIES)			231,971		246,881

TOTAL ASSETS LESS CURRENT LIABILITIES			234,637		250,299

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(667 )		(855 )

NET ASSETS			233,970		249,444

CAPITAL AND RESERVES
Called up share capital	9		500		500
Profit and Loss Account			233,470		248,944

SHAREHOLDERS' FUNDS			233,970		249,444

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BE Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Vincent Sandwell

Director

24/04/2026

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

1. General Information

BE Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5169344 . The registered office is Suite 507 Chadwick House, Birchwood Park, Warrington, Cheshire, WA3 6AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover consists of revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	33.3% on cost

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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BE Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Pensions

The company operates defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the schemes.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	60,000

As at 31 January 2026	60,000

Amortisation
As at 1 February 2025	60,000

As at 31 January 2026	60,000

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	1,389	10,537	50,427	62,353
Additions	-	-	357	357

As at 31 January 2026	1,389	10,537	50,784	62,710

Depreciation
As at 1 February 2025	1,327	8,689	48,919	58,935
Provided during the period	9	346	754	1,109

As at 31 January 2026	1,336	9,035	49,673	60,044

Net Book Value
As at 31 January 2026	53	1,502	1,111	2,666

As at 1 February 2025	62	1,848	1,508	3,418

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BE Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	99,189	105,653
Other debtors	83,843	91,281

	183,032	196,934

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	11,923	43,166
Corporation tax	8,114	7,162
Other taxes and social security	24,380	24,846
Other creditors	15,415	32,268
Directors' loan accounts	39,727	34,134

	99,559	141,576

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Accelerated capital allowances	667	855

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
500 Ordinary Shares of £ 1 each	500	500

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