Company No: 15961268 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.09.2025
		£
Fixed assets
Tangible assets	3	36,828
		36,828
Current assets
Stocks		58,857
Debtors	4	8,244
Cash at bank and in hand		101,189
		168,290
Creditors: amounts falling due within one year	5	( 90,565)
Net current assets		77,725
Total assets less current liabilities		114,553
Provision for liabilities		( 9,207)
Net assets		105,346
Capital and reserves
Called-up share capital	6	100
Profit and loss account		105,246
Total shareholder's funds		105,346

For the financial period ending 30 September 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 member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Molly Bee Limited (registered number: 15961268) were approved and authorised for issue by the Director on 29 April 2026. They were signed on its behalf by:

Ms M A J Bartlett Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Molly Bee Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Swallows, Oakley Farm, Sixpenny Handley, Salisbury, SP5 5QR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The company was incorporated on 17 September 2024. These financial statements cover the period from the date of incorporation to 30 September 2025.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	10 % reducing balance
Office equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 17.09.2024 to 30.09.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Plant and machinery		Office equipment		Total
	£		£		£
Cost
At 17 September 2024	0		0		0
Additions	35,000		2,388		37,388
At 30 September 2025	35,000		2,388		37,388
Accumulated depreciation
At 17 September 2024	0		0		0
Charge for the financial period	0		560		560
At 30 September 2025	0		560		560
Net book value
At 30 September 2025	35,000		1,828		36,828

4. Debtors

	30.09.2025
	£
Amounts owed by director	520
Prepayments	568
VAT recoverable	7,156
	8,244

5. Creditors: amounts falling due within one year

	30.09.2025
	£
Trade creditors	870
Taxation and social security	26,295
Other creditors	63,400
	90,565

6. Called-up share capital

	30.09.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

7. Related party transactions

Transactions with the entity's director

	30.09.2025
	£
Opening balance	0
Advances	46,059
Repayments	(45,539)
Closing balance	520

Loans are repayable on demand and interest is charged at 3.75% per annum.