REGISTERED NUMBER: 16139556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 17 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

BEE HAUS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Akhavan-Safa

M S Akhavan-Safa

REGISTERED OFFICE:

6 Bancroft Lane

Kings Hill

West Malling

Kent

ME19 4BQ

REGISTERED NUMBER:

16139556 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

1,433

Investments

5

9,575

11,008

CURRENT ASSETS

Debtors

6

294,416

Cash at bank

41

294,457

CREDITORS

Amounts falling due within one year

7

290,498

NET CURRENT ASSETS

3,959

TOTAL ASSETS LESS CURRENT LIABILITIES

14,967

PROVISIONS FOR LIABILITIES

358

NET ASSETS

14,609

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

14,509

14,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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.

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 4 August 2026 and were signed on its behalf by:

P Akhavan-Safa - Director

1.	STATUTORY INFORMATION

Bee Haus Ltd 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.

Going concern

Accounting standards require the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that he considers that the going concern basis remains appropriate. The director believes that the company has sufficient resources to continue in operational existence for the foreseeable future. The director believes this to be the case as the company has positive reserves and cash balances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the provision of the service in the normal course of business, net of any discounts. Revenue from the provision of services is recognised once the company has fulfilled its performance obligations.

Tangible fixed assets

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

Plant and machinery etc

-

33.33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Taxation

Taxation for the period 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 period 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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Cash and cash equivalents

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 no significant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

Additions

2,139

At 31 December 2025

2,139

Depreciation

Charge for period

706

At 31 December 2025

706

Net book value

At 31 December 2025

1,433

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

Cost

Additions

9,575

At 31 December 2025

9,575

Net book value

At 31 December 2025

9,575

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

294,416

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

3,321

Other creditors

287,177

290,498

8.	RELATED PARTY DISCLOSURES

Directors

At the balance sheet date, the company owed the director £283,875. The amount has been included in other creditors due within one year. The amount is interest free, unsecured and has no repayment terms attached.

Kent BM Ltd

Common director

At the balance sheet date, the company was owed £275,000 from a company in which the director has an interest. The amount has been included in other debtors due within one year. Interest is accruing on the loan at 8% per annum, with interest of £19,416 included as other income in the Income Statement for the period. The amount is unsecured and due for repayment by 1 January 2028.