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Registered Number: 14382478
England and Wales
BEE THE BUILDER LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

BEE THE BUILDER LTD Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 521 |  | 729
|  | 521 |  | 729
Current assets |  |  |
Debtors |  | 10,818 |  | 45,778
Cash at bank and in hand |  | 79,095 |  | 100,544
|  | 89,913 |  | 146,322
Creditors: amount falling due within one year |  | (32,861) |  | (54,159)
Net current assets |  | 57,052 |  | 92,163
Total assets less current liabilities |  | 57,573 |  | 92,892
Net assets |  | 57,573 |  | 92,892
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 57,473 |  | 92,792
Shareholders' funds |  | 57,573 |  | 92,892
For the year ended 30 September 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 08 May 2026 and were signed on its behalf by:
------------------------------- Milena Tsekova Director | ------------------------------- Radoslav Tsekov Director
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BEE THE BUILDER LTD Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information BEE THE BUILDER LTD is a private company, limited by shares, registered in England and Wales, registration number 14382478, registration address Ocean Air House, Suite 200, Floor 1, 750-760 High Road Leytonstone, London, E11 3AW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Equipment | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Equipment |  | Total
| £ |  | £
At 01 October 2024 | 1,041 |  | 1,041
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 1,041 |  | 1,041
Depreciation
At 01 October 2024 | 312 |  | 312
Charge for year | 208 |  | 208
On disposals | - |  | -
At 30 September 2025 | 520 |  | 520
Net book values
Closing balance as at 30 September 2025 | 521 |  | 521
Opening balance as at 01 October 2024 | 729 |  | 729
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