Registration number: 09794401

Bee Eco Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Bee Eco Limited

Company Information

Directors

Mr Ajinder Bains Mrs Anita Bains

Registered office

Unit 4 Great Barr Business Park Birmingham West Midlands B42 1DY

Accountants

Mr Satraj Suman ACMA 21 Babors Field Bilston Wolverhampton West Midlands WV14 9XS

Bee Eco Limited

(Registration number: 09794401)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	106,434	114,165
Other financial assets		-	49,629
		106,434	163,794
Current assets
Stocks	5	1,200	1,200
Debtors	6	6,973	5,194
Cash at bank and in hand		6,420	13,942
		14,593	20,336
Creditors: Amounts falling due within one year	7	-	(50,159)
Net current assets/(liabilities)		14,593	(29,823)
Total assets less current liabilities		121,027	133,971
Creditors: Amounts falling due after more than one year	7	(147,407)	(102,846)
Net (liabilities)/assets		(26,380)	31,125
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(26,480)	31,025
Shareholders' (deficit)/funds		(26,380)	31,125

For the financial year ending 30 September 2025 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.

Approved and authorised by the Board on 20 March 2026 and signed on its behalf by:
 

Bee Eco Limited

(Registration number: 09794401)
Balance Sheet as at 30 September 2025

......................................... Mr Ajinder Bains Director

Bee Eco Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
Unit 4 Great Barr Business Park
Birmingham
West Midlands
B42 1DY

These financial statements were authorised for issue by the Board on 20 March 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 Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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.

Tax

The tax expense for the period comprises 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.

Bee Eco Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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
Plant and Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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

Bee Eco Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Bee Eco Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	97,665	73,625	171,290
At 30 September 2025	97,665	73,625	171,290
Depreciation
At 1 October 2024	22,156	34,969	57,125
Charge for the year	-	7,731	7,731
At 30 September 2025	22,156	42,700	64,856
Carrying amount
At 30 September 2025	75,509	30,925	106,434
At 30 September 2024	75,509	38,656	114,165

5

Stocks

	2025 £	2024 £
Other inventories	1,200	1,200

6

Debtors

Current	2025 £	2024 £
Other debtors	6,973	5,194
	6,973	5,194

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	159
Accruals and deferred income	-	50,000
	-	50,159

Creditors: amounts falling due after more than one year

Bee Eco Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	147,407	102,846

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	147,407	102,846

10

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend of Nil per each Ordinary Shares		-		-

11	Related party transactions

Bee Eco Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	43,012	48,425

12	Credit Protection Trust

The company made a contribution in the accounting period of the amount of £16,855.65. The terms of the trust are set out in the trust deed executed by the company and the original trustees.