Beekeeper Developments Ltd - Filleted accounts

Registered number

10801035

Beekeeper Developments Ltd

Filleted Accounts

31 December 2025

Beekeeper Developments Ltd
Registered number:		10801035
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,597,312			6,397,601

Current assets
Debtors	4	198,295			185,741
Cash at bank and in hand		8,900			2,562
		207,195			188,303

Creditors: amounts falling due within one year	5	(4,733,716)			(4,648,844)

Net current liabilities			(4,526,521)			(4,460,541)

Total assets less current liabilities			2,070,791			1,937,060

Creditors: amounts falling due after more than one year	6		(4,094,469)			(3,884,731)

Provisions for liabilities			(5,270)			(6,262)


Net liabilities			(2,028,948)			(1,953,933)

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		(1,308,727)			(1,308,727)
Profit and loss account			(720,321)			(645,306)

Shareholders' funds			(2,028,948)			(1,953,933)

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.




Dr J L Wilson
Director
Approved by the board on 14 September 2026

Beekeeper Developments Ltd
Notes to the Accounts
for the year ended 31 December 2025


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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Going Concern
	The directors have assessed the Balance Sheet and forecasted cash flows covering a period of 12 months from the date of approval of these financial statements. The directors note that the business has net liabilities of £2,030,032. The Company is supported through loans from shareholders. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the shareholders will continue to support the Company. Based on this ongoing financial support, the directors believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

	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:

	Freehold buildings	Not Depreciated
	Plant and machinery	Over 9 years

	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.

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	6,372,552		35,735		6,408,287
	Additions	203,681		-		203,681
	At 31 December 2025	6,576,233		35,735		6,611,968

	Depreciation
	At 1 January 2025	-		10,686		10,686
	Charge for the year	-		3,970		3,970
	At 31 December 2025	-		14,656		14,656

	Net book value
	At 31 December 2025	6,576,233		21,079		6,597,312
	At 31 December 2024	6,372,552		25,049		6,397,601

	Freehold land and buildings:			2025		2024
£					£
	Historical cost			7,681,279		7,681,279

				7,681,279		7,681,279

	The director has assessed that the property is considered at a realistic current market value as of the 31 December 2025.


4	Debtors			2025		2024
£					£

	Trade debtors			1,150		1,258
	Other debtors			197,145		184,483
				198,295		185,741


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,610		4,496
	Trade creditors			1,836		11,162
	Directors Loan			4,483,536		4,417,954
	Other creditors			243,734		215,232
				4,733,716		4,648,844


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			4,094,469		3,884,731


7	Loans			2025		2024
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			-		2,756


	Secured bank loans			3,299,439		3,084,455

	The bank loans are secured against the properties owned by the company. The Roma Financing loan is secured on Grosvenor Court and the Aldermore Loan is secured on Honey Hill Mews and Woodlark Road.


8	Fair value reserve			2025		2024
£					£

	At 1 January 2025			(1,308,727)		-
	Loss on revaluation of land and buildings			-		(1,308,727)

	At 31 December 2025			(1,308,727)		(1,308,727)


9	Other information

	Beekeeper Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 10716 Lychett House
	13 Freeland Park, Wareham Road
	Lytchett Matravers
	Dorset
	BH16 6FA