Bluebee-Engineering Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 15527540

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,178		8,723
Investment Properties	5		16,102		-

			54,280		8,723
CURRENT ASSETS
Debtors	6	49,507		52,088
Cash at bank and in hand		11,150		24,233

		60,657		76,321
Creditors: Amounts Falling Due Within One Year	7	(15,531 )		(19,951 )

NET CURRENT ASSETS (LIABILITIES)			45,126		56,370

TOTAL ASSETS LESS CURRENT LIABILITIES			99,406		65,093

Creditors: Amounts Falling Due After More Than One Year	8		(21,121 )		-

NET ASSETS			78,285		65,093

CAPITAL AND RESERVES
Called up share capital	10		2		2
Income Statement			78,283		65,091

SHAREHOLDERS' FUNDS			78,285		65,093

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Bluebee-Engineering Ltd

Statement of Financial Position (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Mr Neil Smithson

Director

15th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bluebee-Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15527540 . The registered office is 136-137 High St, Newport, Shropshire, TF10 7BH.

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.

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	25% S
Motor Vehicles	25% S
Fixtures & Fittings	25% S
Computer Equipment	25% S

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Bluebee-Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 years 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	1,693	5,300	4,139	11,132
Additions	-	39,990	2,995	42,985

As at 28 February 2026	1,693	45,290	7,134	54,117

Depreciation
As at 1 March 2025	424	950	1,035	2,409
Provided during the period	423	11,323	1,784	13,530

As at 28 February 2026	847	12,273	2,819	15,939

Net Book Value
As at 28 February 2026	846	33,017	4,315	38,178

As at 1 March 2025	1,269	4,350	3,104	8,723

5. Investment Property

	2026
	£
Fair Value
As at 1 March 2025	-
Additions	16,102

As at 28 February 2026	16,102

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	49,507	52,088

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Bluebee-Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Other creditors	386	-
Taxation and social security	15,145	19,952

	15,531	19,951

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	21,121	-

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	21,121	-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Neil Smithson	52,088	15,159	62,240	-	5,007

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

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