Registration number: 07923252

Bee Business Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Bee Business Ltd

(Registration number: 07923252)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	581	683
Current assets
Debtors	6	4,787	5,138
Cash at bank and in hand		17,720	15,374
		22,507	20,512
Creditors: Amounts falling due within one year	7	(22,090)	(20,434)
Net current assets		417	78
Total assets less current liabilities		998	761
Provisions for liabilities		(110)	(130)
Net assets		888	631
Capital and reserves
Called up share capital		40	40
Retained earnings		848	591
Shareholders' funds		888	631

For the financial 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.

Director's 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 director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 21 May 2026
 

Miss Gayle Audley Director

Bee Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Chimney Cottage
The Green
Sutton-On-The-Forest
York
YO61 1DR

These financial statements were authorised for issue by the director on 21 May 2026.

2	Accounting policies

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 sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred 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 income 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Bee Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance
Office equipment	33% straight line

Borrowings

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	103	120

Bee Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	3,063	3,063
At 31 January 2026	3,063	3,063
Depreciation
At 1 February 2025	2,380	2,380
Charge for the year	102	102
At 31 January 2026	2,482	2,482
Carrying amount
At 31 January 2026	581	581
At 31 January 2025	683	683

6

Debtors

Current	2026 £	2025 £
Trade debtors	3,162	1,967
Other debtors	1,625	3,171
	4,787	5,138

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	135	135
Taxation and social security	11,928	10,572
Accruals and deferred income	10,027	9,727
	22,090	20,434