CBEES NETWORK LTD


Directors	ZHOU, Lei, Dr
	ZHOU, Lu, Dr


Registered Address	935 High Road
	London
	N12 8QR


Registered Number	09354742 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	117,418		111,618
Cash at bank and on hand		56,329		65,445
		173,747		177,063
Net current assets (liabilities)			173,747		177,063
Total assets less current liabilities			173,747		177,063
Creditors amounts falling due after one year	4		(263,611)		(263,611)
Net assets			(89,864)		(86,548)
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			(90,864)		(87,548)
Shareholders' funds			(89,864)		(86,548)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 28 May 2026, and are signed on its behalf by:

ZHOU, Lei, Dr
Director
Registered Company No. 09354742

CBEES NETWORK LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	These financial statements have been prepared in accordance with the provisions of section 1A ‘’Small Entities’’ of FRS 102 ‘’ The Financial Reporting Standard applicable in the UK and Republic of Ireland’’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The company’s financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the grounds that the Director will continue to financially support the company until such time has the business achieves financial viability. The company financial statements do not reflect any adjustments that would be required if they were to be prepared on a basis other than the going concern basis.

Going concern

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

The company’s financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the grounds that the Director will continue to financially support the company until such time has the business achieves financial viability. The company financial statements do not reflect any adjustments that would be required if they were to be prepared on a basis other than the going concern basis.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	950	950
Total	950	950


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. On 31 December 2025, a total amount of £116,468 investment to its associated companies are made as follows: £ Investment to Inavya Ventures Ltd 24,998 Investment to Beyondlaboratory Ltd. 5,590 Investment to Cambridge STEM Academy Ltd 85,880

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

On 31 December 2025, a total amount of £116,468 investment to its associated companies are made as follows:

                                                                                     £
Investment to Inavya Ventures Ltd                         24,998
Investment to Beyondlaboratory Ltd.                       5,590
Investment to Cambridge STEM Academy Ltd      85,880

4.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	263,611	263,611
Total	263,611	263,611


	By 31 December 2025, an amount of £263,611 owing to the director Dr. Lei Zhou on his personal investment return from Landthings Ltd.

5.	Related party transactions
	Transactions with directors arose mainly business expenses paid on behalf of the company. The company was under the control of Dr. Lei Zhou throughout the current and previous years, Dr. Zhou is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.