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Yellow Bee Kent Limited
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Notes to the financial statements
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for the year ended 30 November 2025
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1
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Company information
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Yellow Bee Kent Limited is a private company registered in England and Wales. Its registered number is 15265181. The company is limited by shares. Its registered office is 3 Conqueror Court, Sittingbourne, Kent, ME10 5BH. Its principal place of business is The Hive, 13a George Street, Ramsgate, Kent, CT11 9AS.
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2
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Accounting policies
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Basis of preparing the financial statements
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These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
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Going concern
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In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
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The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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Turnover
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Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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Intangible assets
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Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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Goodwill
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-
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20% straight line
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Tangible fixed assets
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Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
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Plant and machinery etc.:
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Fixtures & Fittings
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-
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20% straight line
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3
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Average number of employees
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During the year the average number of employees was 2 (2024 - 3).
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3
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