Registration number: NI609783

Bizzy Bee (NI) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Bizzy Bee (NI) Limited

Company Information

Directors

Tony Molyneaux Patricia Molyneaux

Registered office

85 South Promenade Newcastle Co Down BT33 0EY

Bizzy Bee (NI) Limited

(Registration number: NI609783)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	-	2,295
Tangible assets	5	40,972	36,171
		40,972	38,466
Current assets		11,088	46,372
Creditors: Amounts falling due within one year	7	(17,696)	(42,142)
Net current (liabilities)/assets		(6,608)	4,230
Net assets		34,364	42,696
Capital and reserves
Called up share capital	10	10	10
Retained earnings		34,354	42,686
Shareholders' funds		34,364	42,696

For the financial year ending 31 March 2026 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; and
•	The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Bizzy Bee (NI) Limited

(Registration number: NI609783)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 19 June 2026 and signed on its behalf by:
 

......................................... Patricia Molyneaux Director

Bizzy Bee (NI) Limited

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

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
85 South Promenade
Newcastle
Co Down
BT33 0EY

The principal place of business is:
13 St Patrick's Avenue
Downpatrick
Co Down
BT30 6DW

These financial statements were authorised for issue by the Board on 19 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and the option not to file the profit and loss account have been taken.

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.

The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

Going concern

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Bizzy Bee (NI) Limited

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

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current 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.

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 method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Bizzy Bee (NI) Limited

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2025 - 22).

Bizzy Bee (NI) Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	30,000	30,000
At 31 March 2026	30,000	30,000
Amortisation
At 1 April 2025	27,705	27,705
Amortisation charge	2,295	2,295
At 31 March 2026	30,000	30,000
Carrying amount
At 31 March 2026	-	-
At 31 March 2025	2,295	2,295

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	87,490	-	87,490
Additions	4,528	7,500	12,028
At 31 March 2026	92,018	7,500	99,518
Depreciation
At 1 April 2025	51,319	-	51,319
Charge for the year	6,102	1,125	7,227
At 31 March 2026	57,421	1,125	58,546
Carrying amount
At 31 March 2026	34,597	6,375	40,972
At 31 March 2025	36,171	-	36,171

6

Stocks

	2026 £	2025 £
Other inventories	1,000	1,000

Bizzy Bee (NI) Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	-	9,627
Trade creditors		872	1,331
Taxation and social security		10,313	24,369
Accruals and deferred income		5,382	4,813
Other creditors		1,129	2,002
		17,696	42,142

Creditors: amounts falling due after more than one year

2026 £

2025 £

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	9,627

Bizzy Bee (NI) Limited

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

9	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	At 31 March 2026 £
Tony Molyneaux
Director's loan account	741	(384)	357
Patricia Molyneaux
Director's loan account	741	(384)	357

2025	At 1 April 2024 £	Advances to director £	At 31 March 2025 £
Tony Molyneaux
Director's loan account	2,553	(1,812)	741
Patricia Molyneaux
Director's loan account	2,553	(1,812)	741

10	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10