| BRIGHT BEES BEAUMONT LODGE LTD |
| Registered number: |
09749730 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
- |
|
|
9,000 |
| Tangible assets |
4 |
|
|
744 |
|
|
633 |
|
|
|
|
744 |
|
|
9,633 |
|
| Current assets |
| Debtors |
5 |
|
351,096 |
|
|
398,152 |
| Cash at bank and in hand |
|
|
13,342 |
|
|
8,482 |
|
|
|
364,438 |
|
|
406,634 |
|
| Creditors: amounts falling due within one year |
6 |
|
(160,414) |
|
|
(295,205) |
|
| Net current assets |
|
|
|
204,024 |
|
|
111,429 |
|
| Total assets less current liabilities |
|
|
|
204,768 |
|
|
121,062 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
- |
|
|
(9,517) |
|
|
|
| Net assets |
|
|
|
204,768 |
|
|
111,545 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
303 |
|
|
303 |
| Share premium |
|
|
|
2,047 |
|
|
2,047 |
| Profit and loss account |
|
|
|
202,418 |
|
|
109,195 |
|
| Shareholders' funds |
|
|
|
204,768 |
|
|
111,545 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| Mrs Farah Farooq |
| Director |
| Approved by the board on 15 May 2026 |
|
| BRIGHT BEES BEAUMONT LODGE LTD |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the completion of a contract comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Goodwill |
|
|
10% straight line |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures & Fittings |
3 years |
|
Equipment |
3 years |
|
Motor vehicles |
4 years |
|
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
23 |
|
20 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 September 2024 |
90,000 |
|
At 31 August 2025 |
90,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 September 2024 |
81,000 |
|
Provided during the year |
9,000 |
|
At 31 August 2025 |
90,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
- |
|
At 31 August 2024 |
9,000 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Fixtures & Fittings and Equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 September 2024 |
65,924 |
|
3,700 |
|
69,624 |
|
Additions |
1,078 |
|
- |
|
1,078 |
|
At 31 August 2025 |
67,002 |
|
3,700 |
|
70,702 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2024 |
65,291 |
|
3,700 |
|
68,991 |
|
Charge for the year |
967 |
|
- |
|
967 |
|
At 31 August 2025 |
66,258 |
|
3,700 |
|
69,958 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
744 |
|
- |
|
744 |
|
At 31 August 2024 |
633 |
|
- |
|
633 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
188,000 |
|
188,000 |
|
Other debtors |
163,096 |
|
210,152 |
|
|
|
|
|
|
351,096 |
|
398,152 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
8,818 |
|
10,379 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
35,571 |
|
97,571 |
|
Taxation and social security costs |
76,560 |
|
50,059 |
|
Other creditors |
39,465 |
|
137,196 |
|
|
|
|
|
|
160,414 |
|
295,205 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
- |
|
9,517 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
BRIGHT BEES BEAUMONT LODGE LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
394 Gipsy Lane |
|
Leicester |
|
LE4 7DA |