BS HONEY BEES LIMITED

Registered Number: 12441775 BS HONEY BEES LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	5	567,298	555,013
		567,298	555,013
Current assets
Stocks		63,682	54,811
Debtors		7,889	5,075
Cash at bank and in hand		437,119	416,507
		508,690	476,393
Creditors: amount falling due within one year		(611,697)	(601,854)
Net current assets		(103,007)	(125,461)

Total assets less current liabilities		464,291	429,552
Creditors: amount falling due after more than one year		-	(107,013)
Net assets		464,291	322,539

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		464,289	322,537
Shareholders' funds		464,291	322,539

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 09 September 2026 and were signed on its behalf by:

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Daniel Bates
Director

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Tristan Sawczuk
Director

BS HONEY BEES LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

BS HONEY BEES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12441775, registration address Hucclecote Lane, Churchdown, Gloucester, Gloucestershire, GL3 2LP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Plant and Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	10% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Directors' Emoluments

	2026 £	2025 £
Administrative Expenses
Directors Salaries	25,140	25,140
	25,140	25,140

Staff Costs

	2026 £		2025 £
Wages and salaries	25,140		25,140
	25,140		25,140

4.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2025	450,025	149,535	36,064	20,952	2,496	659,072
Additions	25,020	-	3,334	4,836	1,907	35,097
Disposals	-	-	-	-	-	-
At 31 March 2026	475,045	149,535	39,398	25,788	4,403	694,169
Depreciation
At 01 April 2025	-	81,207	16,681	4,181	1,990	104,059
Charge for year	-	13,665	5,679	2,579	889	22,812
On disposals	-	-	-	-	-	-
At 31 March 2026	-	94,872	22,360	6,760	2,879	126,871
Net book values
Closing balance as at 31 March 2026	475,045	54,663	17,038	19,028	1,524	567,298
Opening balance as at 01 April 2025	450,025	68,328	19,383	16,771	506	555,013

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

Registered Number: 12441775
England and Wales
Abridged Accounts

for the year ended 31 March 2026
for
BS HONEY BEES LIMITED