Pegie Bee Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14506535

Pegie Bee Limited

Unaudited Financial Statements

30 November 2025

Pegie Bee Limited

Director's Report

Year ended 30 November 2025

The director presents her report and the unaudited financial statements of the company for the year ended 30 November 2025 .

Principal activities

The principal activity of the company during the year was nursury managment.

Director

The director who served the company during the year was as follows:

Ms A P Dingui

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 15 March 2026 and signed on behalf of the board by:

Ms A P Dingui
Director

Registered office:

35 Howberry Road,

Thornton Heath

England

CR7 8HZ

Pegie Bee Limited

Statement of Income and Retained Earnings

Year ended 30 November 2025

		2025	2024
Note		£	£
Turnover	4	201,435	116,961

Cost of sales	30,492	26,925
	---------	---------
Gross profit	170,943	90,036

Administrative expenses		151,436	74,920
		---------	--------
Operating profit	5	19,507	15,116

Interest payable and similar expenses	7	792	–
		---------	--------
Profit before taxation		18,715	15,116

Tax on profit	8	3,972	3,288
		--------	--------
Profit for the financial year and total comprehensive income		14,743	11,828
		--------	--------

All the activities of the company are from continuing operations.

Pegie Bee Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	10	2,686	4,874

Current assets

Debtors	11	2,679	25,600
Cash at bank and in hand		10,121	–
		--------	--------
		12,800	25,600

Creditors: amounts falling due within one year	12	20,134	18,075
		--------	--------
Net current (liabilities)/assets		( 7,334)	7,525
		-------	--------
Total assets less current liabilities		( 4,648)	12,399

Creditors: amounts falling due after more than one year	13	10,040	17,830
		--------	--------
Net liabilities		( 14,688)	( 5,431)
		--------	--------

Capital and reserves

Called up share capital	14	1	1
Profit and loss account		( 14,689)	( 5,432)
		--------	-------
Shareholders deficit		( 14,688)	( 5,431)
		--------	-------

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

Director's responsibilities:

- The members have 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of directors and authorised for issue on 15 March 2026 , and are signed on behalf of the board by:

Ms A P Dingui
Director

Pegie Bee Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 35 Howberry Road,, Thornton Heath, CR7 8HZ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

No cash flow statement has been presented for the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Sale of goods	201,435	116,961
	---------	---------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit or loss is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	2,188	2,188
Impairment of trade debtors	81,016	–
	--------	-------

6. Staff costs

The average number of persons employed by the company during the year, including the director, amounted to:

	2025	2024
	No.	No.
Administrative staff	1	1
Management staff	1	1
	----	----
	2	2
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	17,320	18,500
	--------	--------

7. Interest payable and similar expenses

	2025	2024
	£	£
Interest on banks loans and overdrafts	792	–
	----	----

8. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	3,972	3,288
	-------	-------
Tax on profit	3,972	3,288
	-------	-------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 19 % (2024: 19 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	18,715	15,116
	--------	--------
Profit on ordinary activities by rate of tax	3,556	2,872
Effect of capital allowances and depreciation	416	416
	--------	--------
Tax on profit	3,972	3,288
	--------	--------

9. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	24,000	–
	--------	----

10. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 December 2024 and 30 November 2025	8,750
	-------
Depreciation
At 1 December 2024	3,876
Charge for the year	2,188
	-------
At 30 November 2025	6,064
	-------
Carrying amount
At 30 November 2025	2,686
	-------
At 30 November 2024	4,874
	-------

11. Debtors

	2025	2024
	£	£
Trade debtors	2,679	10,000
Other debtors	–	15,600
	-------	--------
	2,679	25,600
	-------	--------

12. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,392	5,862
Trade creditors	5,000	–
Accruals and deferred income	1,000	2,619
Corporation tax	3,972	3,288
Director loan accounts	8,770	–
Other creditors	–	6,306
	--------	--------
	20,134	18,075
	--------	--------

13. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	10,040	17,830
	--------	--------

14. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

15. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Ms A P Dingui	–	( 8,770)	( 8,770)
	----	-------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Ms A P Dingui	–	–	–
	----	----	----