B&E Travel Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of B&E Travel Limited For The Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B&E Travel Limited For The Year Ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the directors of B&E Travel Limited , as a body, in accordance with the terms of our engagement letter dated 14 August 2013. Our work has been undertaken solely to prepare for your approval the accounts of B&E Travel Limited and state those matters that we have agreed to state to the directors of B&E Travel Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B&E Travel Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that B&E Travel Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of B&E Travel Limited . You consider that B&E Travel Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of B&E Travel Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23rd September 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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B&E Travel Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: SC426826

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,584		4,480

			3,584		4,480
CURRENT ASSETS
Debtors	5	75,087		85,118
Cash at bank and in hand		449		530

		75,536		85,648
Creditors: Amounts Falling Due Within One Year	6	(10,330 )		(17,555 )

NET CURRENT ASSETS (LIABILITIES)			65,206		68,093

TOTAL ASSETS LESS CURRENT LIABILITIES			68,790		72,573

NET ASSETS			68,790		72,573

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			68,788		72,571

SHAREHOLDERS' FUNDS			68,790		72,573

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B&E Travel Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Hancock

Director

23rd September 2026

The notes on pages 4 to 6 form part of these financial statements.

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B&E Travel Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

B&E Travel Limited is a private company, limited by shares, incorporated in Scotland, registered number SC426826 . The registered office is 32 Unicorn Way, Kingdom Centre, Glenrothes, Fife, KY7 5NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% Reducing Balance

2.4. Taxation

Corporation tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it is related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 2)

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B&E Travel Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	59,815

As at 31 December 2025	59,815

Depreciation
As at 1 January 2025	55,335
Provided during the period	896

As at 31 December 2025	56,231

Net Book Value
As at 31 December 2025	3,584

As at 1 January 2025	4,480

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	54,936	82,366
Directors' loan accounts	20,151	2,752

	75,087	85,118

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	9,225	16,475
Accruals and deferred income	1,105	1,080

	10,330	17,555

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Included within Debtors/Creditors are the following loans to/(from) directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Thomas Hancock	1,376	30,520	(21,820 )	-	10,076
Miss Elaine Wilson	1,376	30,520	(21,821 )	-	10,075

The above loan is unsecured, interest free and repayable on demand.

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B&E Travel Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	43,500	32,428

Dividends of £40,000 were declared on 2 April 2026.

10. Ultimate Controlling Party

The company's ultimate controlling parties are Mr TB Hancock and Mrs E Wilson by virtue of ownership of 100% of the issued share capital in the company.

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