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Registered number: 09669131
BEE UK PROPERTIES LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 JULY 2025
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BEE UK PROPERTIES LTD
REGISTERED NUMBER: 09669131
BALANCE SHEET
AS AT 31 JULY 2025
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Debtors: amounts falling due after more than one year
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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BEE UK PROPERTIES LTD
REGISTERED NUMBER: 09669131
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 July 2026.
The notes on pages 3 to 7 form part of these financial statements.
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BEE UK PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Bee UK Properties Ltd is a company limited by shares incorporated in England within the United Kingdom, having a registration of 09669131. The address of the registered office is Studio 9 50-54 St. Pauls Square, Birmingham, England, B3 1QS. The principal activity of the company in the year under review was that of Buying and selling of own real estate.
The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
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BEE UK PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
2.Accounting policies (continued)
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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BEE UK PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
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During the year the company disposed of an investment property for net proceeds of £2,316,034. The carrying amount at the date of disposal was £1,725,175, being fair value as previously recognised. The resulting gain on disposal of Bunch of bluebells, has been recognised in profit or loss and is included within administrative expenses.
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Due after more than one year
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Due from participating interests
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BEE UK PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Creditors: Amounts falling due after more than one year
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Amounts owed to other participating interests
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The following liabilities were secured:
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Details of security provided:
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The company had a bank loans in respect of the investment property, which are secured via fixed and floating charge over the assets of the company with a charge on the investment property, bearing an interest rate of 4% over the Bank of England base rate.
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BEE UK PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
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Related party transactions
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Baljinder Kaur is the sole director and shareholder of Bee UK Properties Ltd.
During the year, Baljinder Kaur received loans of £312,457 from the company. At the balance sheet date, the company owed the director £83,281 (2024: £395,738), which is shown in other creditors due within one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
Baljinder Kaur is also the sole director and shareholder of ASM Group Ltd.
During the year, the company provided loans of £315,500 to ASM Group Limited. At the balance sheet date, the company was owed £186,500 (2024: £129,000 CR) from ASM Group Ltd, which is shown in other debtors due after more than one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
Baljinder Kaur is also the sole director and shareholder of Hoe Park Heights Limited.
During the year, the company provided loans of £802,586 to Hoe Park Heights Limited. At the balance sheet date, the company was owed £802,586 (2024: £nil) from Hoe Park Heights Limites, which is shown in other debtors due after more than one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
Baljinder Kaur is also the sole director and shareholder of BA Investments (UK) Limited.
During the year, the company provided loans of £115,500 to BA Investments (UK) Limited. At the balance sheet date, the company owed £647,179 (2024: £762,679) to BA Investments (UK) which is shown as other creditors due after more than one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
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During the year, the company was under the control of Baljinder Kaur, the sole director and shareholder of the company.
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