Beeza Ltd - Filleted accounts

Registered number

07621064

Beeza Ltd

Filleted Accounts

31 March 2026

Beeza Ltd
Registered number:		07621064
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		7,555			6,699
Revaluation of tangible assets			19,826			25,892
			27,381			32,591

Current assets
Stocks		1,407			3,703
Debtors	6	1,190			8,518
Cash at bank and in hand		2,950			133
		5,547			12,354

Creditors: amounts falling due within one year	7	(5,946)			(44,013)

Net current liabilities			(399)			(31,659)

Total assets less current liabilities			26,982			932


Provisions for liabilities			(4,585)			(4,720)


Net assets/(liabilities)			22,397			(3,788)

Capital and reserves
Called up share capital			500			500
Revaluation reserve	8		19,826			25,892
Profit and loss account			2,071			(30,180)

Shareholders' funds			22,397			(3,788)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mr M D Pope
Director
Approved by the board on 6 August 2026

Beeza Ltd
Notes to the Accounts
for the year ended 31 March 2026


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:

	Honey bee colonies			not depreciated
	Plant and machinery			over 5 to 10 years

	In respect of the honey bee colonies, as the bees naturally replace themselves the directors have decided not to depreciate these assets.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

2	Going concern

	The owners are of the view that the business is well positioned and resourced and will remain profitable and cash positive in the year ahead.


3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	4,030		18,393		17,396		39,819
	Additions	-		1,288		-		1,288
	At 31 March 2026	4,030		19,681		17,396		41,107

	Depreciation
	At 1 April 2025	-		15,724		17,396		33,120
	Charge for the year	-		432		-		432
	At 31 March 2026	-		16,156		17,396		33,552

	Net book value
	At 31 March 2026	4,030		3,525		-		7,555
	At 31 March 2025	4,030		2,669		-		6,699


5	Fixed asset revaluations					2026		2025
£							£

	Plant & Machinery					10,606		10,171
	Motor Vehicles					10,000		12,000
	Livestock					(780)		3,721
						19,826		25,892

	The revaluation relates to natural increases in livestock, historic purchases of equipment and vehicles to take account of their limited use to date and hives provided at no cost by a retiring honey bee farmer. Livestock is valued at market value, while plant and machinery and vehicles are valued at realistic second hand value.

6	Debtors					2026		2025
£							£

	Trade debtors					160		89
	Taxation and social security costs					210		7,555
	Other debtors					820		874
						1,190		8,518


7	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					69		133
	Taxation and social security costs					2,511		-
	Directors' current accounts					3,014		43,880
	Other creditors					352		-
						5,946		44,013


8	Revaluation reserve					2026		2025
£							£

	At 1 April 2025					25,892		23,814
	(Loss)/gain on revaluation of fixed assets					(6,066)		2,078

	At 31 March 2026					19,826		25,892


9	Loans to or (from) directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr M D Pope
	Business loan	(21,940)		-		20,433		(1,507)

	Mrs M E Pope
	Business loan	(21,940)		-		20,433		(1,507)

		(43,880)		-		40,866		(3,014)


10	Related party transactions

	The directors, who are shareholders, received rental income of £1,980 (prior year £1,650)


11	Controlling party

	Mr M D Pope and Mrs M E Pope are directors and between them own all of the share capital.


12	Other information

	Beeza Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Fairfield Bolt
	Wallingford Road
	Kingsbridge
	Devon
	TQ7 1NF