BIEWERBAY LTD - Filleted accounts

Registered number

13656048

BIEWERBAY LTD

Filleted Accounts

31 October 2025

BIEWERBAY LTD
Registered number:		13656048
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,017			1,898

Current assets
Debtors	4	-			1,430
Cash at bank and in hand		1			204
		1			1,634

Creditors: amounts falling due within one year	5	(1,351)			(2,188)

Net current liabilities			(1,350)			(554)

Net (liabilities)/assets			(333)			1,344

Capital and reserves
Called up share capital			100			100
Profit and loss account			(433)			1,244

Shareholders' funds			(333)			1,344

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.




Jadwiga Wilinska
Director
Approved by the board on 20 July 2026

BIEWERBAY LTD
Notes to the Accounts
for the year ended 31 October 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, net of discounts.

	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:
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				4,405
	At 31 October 2025				4,405

	Depreciation
	At 1 November 2024				2,507
	Charge for the year				881
	At 31 October 2025				3,388

	Net book value
	At 31 October 2025				1,017
	At 31 October 2024				1,898


4	Debtors		2025		2024
£				£

	Trade debtors		-		1,400
	Other debtors		-		30
			-		1,430


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		666		497
	Taxation and social security costs		(91)		-
	Other creditors		776		1,691
			1,351		2,188


6	Other information

	BIEWERBAY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	114 Leafields
	Houghton Regis
	Dunstable
	LU5 5LX