PLUS BEE.COM LIMITED - Filleted accounts

Registered number

06970919

PLUS BEE.COM LIMITED

Filleted Accounts

31 July 2025

PLUS BEE.COM LIMITED
Registered number:		06970919
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		424,392			400,006

Current assets
Stocks		226,000			212,000
Debtors	4	439,264			311,633
Cash at bank and in hand		73,150			305,553
		738,414			829,186

Creditors: amounts falling due within one year	5	(100,120)			(192,231)

Net current assets			638,294			636,955

Total assets less current liabilities			1,062,686			1,036,961

Creditors: amounts falling due after more than one year	6		(26,365)			(10,681)



Net assets			1,036,321			1,026,280

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,036,221			1,026,180

Shareholder's funds			1,036,321			1,026,280

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Noor Khan
Director
Approved by the board on 30 July 2026

PLUS BEE.COM LIMITED
Notes to the Accounts
for the year ended 31 July 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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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					7		5

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	399,000		10,102		-		409,102
	Additions	-		925		24,467		25,392
	At 31 July 2025	399,000		11,027		24,467		434,494

	Depreciation
	At 1 August 2024	-		9,096		-		9,096
	Charge for the year	-		1,006		-		1,006
	At 31 July 2025	-		10,102		-		10,102

	Net book value
	At 31 July 2025	399,000		925		24,467		424,392
	At 31 July 2024	399,000		1,006		-		400,006


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					399,000		399,000
	Cumulative depreciation based on historical cost					-		-
						399,000		399,000

4	Debtors					2025		2024
£							£

	Trade debtors					196,609		246,733
	Other debtors					242,655		64,900
						439,264		311,633

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

	Bank loans and overdrafts					12,187		10,356
	Trade creditors					68,780		155,585
	Taxation and social security costs					(1,305)		6,284
	Other creditors					20,458		20,006
						100,120		192,231


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		10,681
	Obligations under finance lease and hire purchase contracts					26,365		-
						26,365		10,681


7	Other information

	PLUS BEE.COM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	57 Cloister Road
	Acton
	London
	W3 0DF