Registration number: 07791425

Bee Waxed Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Bee Waxed Limited

Company Information

Director

Ms Daniele Perseguine Soares Godoy

Registered office

65 Drummond House 11 Victory Parade London England SE18 6FW

Bee Waxed Limited

(Registration number: 07791425)
Balance Sheet as at 14 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	740	871
Current assets
Debtors	5	8,642	8,642
Cash at bank and in hand		875	8,817
		9,517	17,459
Creditors: Amounts falling due within one year	6	(35,214)	(25,690)
Net current liabilities		(25,697)	(8,231)
Total assets less current liabilities		(24,957)	(7,360)
Creditors: Amounts falling due after more than one year	6	(15,741)	(22,709)
Net liabilities		(40,698)	(30,069)
Capital and reserves
Called up share capital		1	1
Retained earnings		(40,699)	(30,070)
Shareholders' deficit		(40,698)	(30,069)

Bee Waxed Limited

(Registration number: 07791425)
Balance Sheet as at 14 January 2026

For the financial year ending 14 January 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 October 2026
 

......................................... Ms Daniele Perseguine Soares Godoy Director

Bee Waxed Limited

Notes to the Unaudited Financial Statements for the year ended 14 January 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Bee Waxed Limited

Notes to the Unaudited Financial Statements for the year ended 14 January 2026

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Fixtures, fittings, tools and equipment	15% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Bee Waxed Limited

Notes to the Unaudited Financial Statements for the year ended 14 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Bee Waxed Limited

Notes to the Unaudited Financial Statements for the year ended 14 January 2026

3	Loss before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	131	153

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 15 January 2025	4,469	4,469
At 14 January 2026	4,469	4,469
Depreciation
At 15 January 2025	3,598	3,598
Charge for the year	131	131
At 14 January 2026	3,729	3,729
Carrying amount
At 14 January 2026	740	740
At 14 January 2025	871	871

5

Debtors

	2026 £	2025 £
Prepayments	8,642	8,642
	8,642	8,642

Bee Waxed Limited

Notes to the Unaudited Financial Statements for the year ended 14 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Other creditors	35,214	25,690

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	15,741	22,709

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

Bee Waxed Limited

Notes to the Unaudited Financial Statements for the year ended 14 January 2026

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	15,741	22,709