2025-01-01 2025-12-31 11996198 Bees Direct Ltd false 11996198 2025-01-01 2025-12-31 11996198 uk-bus:Director1 2025-01-01 2025-12-31 11996198 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11996198 uk-bus:SmallEntities 2025-01-01 2025-12-31 11996198 uk-bus:FullAccounts 2025-01-01 2025-12-31 11996198 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11996198 2025-01-01 11996198 2025-12-31 11996198 2024-12-31 xbrli:pure iso4217:GBP 11996198 2024-01-01 2024-12-31

Company Registration Number : 11996198 (England and Wales)
11996198
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-12-31
false
Bees Direct Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-01-01
Bees Direct Ltd Unaudited filleted financial statements For the year ended 31 December 2025

Bees Direct Ltd Contents For the year ended 31 December 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6

Bees Direct Ltd Company Information For the year ended 31 December 2025

Company registration number |  | 11996198 (England and Wales)
Directors |  | Rufus Roberts
|  | David Robinson
Registered office address |  | National Bee Supplies Hameldown House, Hameldown R
|  | Exeter Road Industrial Estate
|  | Okehampton
|  | Devon
|  | EX20 1UB
Accountant |  | Alan Forrester & Co Ltd
|  | Chartered Management Accountants
|  | 75 Mutley Plain
|  | Plymouth
|  | Devon
|  | PL4 6JJ
|  | UK

Bees Direct Ltd Statement of Financial Position For the year ended 31 December 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets |  |  | 5 |  | 6
Property, plant and equipment |  |  | 2,347 |  | 2,534
| 8 |  | 2,352 |  | 2,540
Current assets |  |  |  |  |
Inventories |  |  | 445,173 |  | 527,157
Debtors |  |  | 14,571 |  | 14,602
Cash and cash equivalents |  |  | 182,698 |  | 167,094
|  |  | 642,441 |  | 708,853
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year |  |  | (52,713) |  | (58,279)
|  |  | (52,713) |  | (58,279)
Net current assets/(liabilities) |  |  | 589,729 |  | 650,574
Total assets less current liabilities |  |  | 592,081 |  | 653,114
Non-current liabilities |  |  |  |  |
Creditors: Amounts falling due after more than one year |  |  | (329,352) |  | (375,505)
Net assets/(liabilities) |  |  | 262,728 |  | 277,609
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 262,628 |  | 277,509
Shareholder's funds |  |  | 262,728 |  | 277,609
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 December 2025 the company was entitled to exemption from audit 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 responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 24 April 2026
.............................
Rufus Roberts (Director)
Company registration number: 11996198

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-12-31 31 December 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Fixed Assets |  |  |  | 2,352 |  | 2,540
Current Assets |  |  |  | 628,781 |  | 694,955
Cash in Hand/Bank |  |  |  | 181,943 |  | 166,281
Prepayments and accrued income |  |  |  | 13,661 |  | 13,898
Creditors: amounts falling due within one year |  |  |  | (52,713) |  | (58,279)
Net current assets/(liabilities) |  |  |  | 589,729 |  | 650,574
Total assets less current liabilities |  |  |  | 592,081 |  | 653,114
CREDITORS: Amounts falling due more than one year |  |  |  | (329,352) |  | (375,505)
Net Assets/(liabilities) |  |  |  | 262,728 |  | 277,609
Capital and Reserves |  |  |  | 262,728 |  | 277,609
Called up share capital |  |  |  | 100 |  | 100
Profit and loss account |  |  |  | 262,628 |  | 277,509
SHAREHOLDER'S FUND |  |  |  | 262,728 |  | 277,609
For the year ending 31/12/2025 the company was entitled to exemption 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. For the year ending 31-12-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 24 April 2026 2026-04-24 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Rufus Roberts |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 11996198 |  |  |  |  |  |  |  |  |  |

Bees Direct Ltd Notes to the Financial Statements For the year ended 31 December 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is National Bee Supplies Hameldown House, Hameldown R, Exeter Road Industrial Estate, Okehampton, Devon, EX20 1UB.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Interest income
Interest income is recognised using the effective interest method.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:
Asset class and depreciation rate
Land and Buildings |
Plant and Machinery | 25% straight line
Short Leasehold Properties |
Investment Properties |
Long Leasehold Properties |
Commercial Vehicles |
Fixtures and Fittings |
Equipment | 33% straight line
Motor Cars | 25% straight line
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.
(5) Employees
During the year, the average number of employees including director was 10 (2024 : 12).
(6) Related party transactions
The company has taken exemption under Section 33.1A of FRS102 from disclosing related party transactions between two or more 100% members of the same group.
(7) Ultimate controlling party
The directors consider that Barnfield Investments Ltd is the ultimate controlling party by virtue of its 100% (2024 - 100%) direct shareholding of the company.
(8) Fixed assets
| Intangible £ | Tangible £ | Totals £
Cost |  |  |
As at 01 January 2025 | 1,760 | 193,441 | 195,201
Additions | - | 1,603 | 1,603
As at 31 December 2025 | 1,760 | 195,044 | 196,804
Depreciation/Amortisation |  |  |
As at 01 January 2025 | 1,754 | 190,907 | 192,661
For the year | 1 | 1,790 | 1,791
As at 31 December 2025 | 1,755 | 192,697 | 194,452
Net book value |  |  |
As at 31 December 2025 | 5 | 2,347 | 2,352
As at 31 December 2024 | 6 | 2,534 | 2,540