A TO BEE PROPERTY LTD


Directors	ANDERSON, Kieran Patrick Peter
	BURNS, Andrew


Registered Address	24 Mountbatten Close
	Bury
	BL9 8PU


Registered Number	13736566 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,645		17,170
			11,645		17,170
Current assets
Debtors		1,861		130
Cash at bank and on hand		131,026		78,636
		132,887		78,766
Creditors amounts falling due within one year	4	(134,468)		(70,435)
Net current assets (liabilities)			(1,581)		8,331
Total assets less current liabilities			10,064		25,501
Creditors amounts falling due after one year	5		(14,989)		(21,319)
Net assets			(4,925)		4,182
Capital and reserves
Called up share capital			3		3
Profit and loss account			(4,928)		4,179
Shareholders' funds			(4,925)		4,182

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 August 2026, and are signed on its behalf by:

ANDERSON, Kieran Patrick Peter
Director

BURNS, Andrew
Director

Registered Company No. 13736566

A TO BEE PROPERTY LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	23,811	2,086	25,897
Additions	-	349	349
At 30 November 25	23,811	2,435	26,246
Depreciation and impairment
At 01 December 24	7,858	869	8,727
Charge for year	5,265	609	5,874
At 30 November 25	13,123	1,478	14,601
Net book value
At 30 November 25	10,688	957	11,645
At 30 November 24	15,953	1,217	17,170

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,673	4,114
Taxation and social security	15,352	5,974
Finance lease and HP contracts	3,165	-
Other creditors	108,278	60,347
Total	134,468	70,435

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	14,989	21,319
Total	14,989	21,319

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	18,154		21,319

7.	Related party transactions
	At the balance sheet date, the company owed the directors £25,519 (2024; £4,814) this is an interest free loan with no fixed date for repayment.