REGISTERED NUMBER: 04603863 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BEEHIVE JOINERY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Guppy

M J Guppy

SECRETARY:

A M Guppy

REGISTERED OFFICE:

Unit 2

Station Road Business Park

Stalbridge

Dorset

DT10 2RN

REGISTERED NUMBER:

04603863 (England and Wales)

ACCOUNTANTS:

Evans & Co

Manchester House

High Street

Stalbridge

Sturminster Newton

Dorset

DT10 2LL

FIXED ASSETS

Tangible assets

4

175,260

148,693

CURRENT ASSETS

Stocks

53,832

55,913

Debtors

57,522

74,351

Cash at bank

212,913

227,676

324,267

357,940

CREDITORS

Amounts falling due within one year

146,813

198,461

NET CURRENT ASSETS

177,454

159,479

TOTAL ASSETS LESS CURRENT LIABILITIES

352,714

308,172

CREDITORS

Amounts falling due after more than one year

-

(2,333

)

PROVISIONS FOR LIABILITIES

(36,568

)

(33,367

)

NET ASSETS

316,146

272,472

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

316,140

272,466

SHAREHOLDERS' FUNDS

316,146

272,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

A M Guppy - Director

M J Guppy - Director

1.	STATUTORY INFORMATION

Beehive Joinery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

at varying rates on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

307,458

Additions

53,759

At 31 March 2026

361,217

DEPRECIATION

At 1 April 2025

158,765

Charge for year

27,192

At 31 March 2026

185,957

NET BOOK VALUE

At 31 March 2026

175,260

At 31 March 2025

148,693

5.	RELATED PARTY DISCLOSURES

The company rents premises from an entity that both directors have a financial interest in. The rent payable during the year was £21,600 (2025 - £21,600).

The company also commenced renting further premises from a company that both directors are also directors of. The rent payable during the year was £10,800 (2025 - Nil).

There are no formal tenancy agreements currently in place regarding these premises.