BEYESS LIMITED - Accounts

BEYESS LIMITED
Contents Page
For the year ended 31 May 2026

Company Information	1
Director's Report	2
Statement of Financial Position	3
Statement of Changes in Equity	4
Notes to the Financial Statements	5

BEYESS LIMITED
Company Information
For the year ended 31 May 2026

Director	Chi Wai YIP
Registered Number	15741915
Registered Office	124 City Road LONDON EC1V 2NX

1

BEYESS LIMITED
Director's Report
For the year ended 31 May 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 May 2026.

Principal activities

Principal activity of the company during the financial year was providing management consultancy services.

Director

The director who served the company throughout the year was as follows:

Chi Wai YIP

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Chi Wai YIP
Director

Date approved: 21 August 2026

2

BEYESS LIMITED
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Current assets
Debtors	3	160	-
Cash at bank and in hand		1,373	11,125
		1,533	11,125
Creditors: amount falling due within one year	4	(268)	(2,096)
Net current assets		1,265	9,029

Total assets less current liabilities		1,265	9,029
Net assets		1,265	9,029

Capital and reserves
Called up share capital		100	100
Profit and loss account		1,165	8,929
Shareholders' funds		1,265	9,029

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 21 August 2026 and were signed by:

-------------------------------
Chi Wai YIP
Director

3

BEYESS LIMITED
Statement of Changes in Equity
For the year ended 31 May 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
Profit/(Loss) for the year		11,024	11,024
Transfers to/from other reserves		(2,095)	(2,095)
Total comprehensive income for the year	-	8,929	8,929
Shares issued	100		100
Total investments by and distributions to owners	100	-	100
At 31 May 2025	100	8,929	9,029
At 01 June 2025	100	8,929	9,029
Profit/(Loss) for the year		1,136	1,136
Total comprehensive income for the year	-	1,136	1,136
Dividends		(8,900)	(8,900)
Total investments by and distributions to owners	-	(8,900)	(8,900)
At 31 May 2026	100	1,165	1,265

4

BEYESS LIMITED
Notes to the Financial Statements
For the year ended 31 May 2026

General Information

BEYESS LIMITED is a private company, limited by shares, registered in , registration number 15741915, registration address 124 City Road, LONDON, EC1V 2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 0).

3.

Debtors: amounts falling due within one year

	2026 £		2025 £
Prepayments & Accrued Income	160		-
	160		-

4.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	267	2,095
Other Creditors	1	1
	268	2,096

5

Registered Number: 15741915

BEYESS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 June 2025 End date: 31 May 2026