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REGISTERED NUMBER: 07673436 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

BELLE ENFANT LIMITED

BELLE ENFANT LIMITED (REGISTERED NUMBER: 07673436)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


BELLE ENFANT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 March 2023







DIRECTORS: Mrs H R M Newman
Miss F Vidler





SECRETARY: Mrs H R M Newman





REGISTERED OFFICE: 128 City Road
London
EV1V 2NX





REGISTERED NUMBER: 07673436 (England and Wales)





ACCOUNTANTS: Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX

BELLE ENFANT LIMITED (REGISTERED NUMBER: 07673436)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,330 991

CURRENT ASSETS
Stocks 40,000 100,000
Debtors 5 2,362 4,023
Cash at bank 14,549 6,538
56,911 110,561
CREDITORS
Amounts falling due within one year 6 56,047 77,583
NET CURRENT ASSETS 864 32,978
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,194

33,969

CREDITORS
Amounts falling due after more than one year 7 (23,960 ) (33,960 )

PROVISIONS FOR LIABILITIES (443 ) -
NET (LIABILITIES)/ASSETS (21,209 ) 9

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (21,309 ) (91 )
(21,209 ) 9

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BELLE ENFANT LIMITED (REGISTERED NUMBER: 07673436)

BALANCE SHEET - continued
31 March 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2023 and were signed on its behalf by:




Mrs H R M Newman - Director



Miss F Vidler - Director


BELLE ENFANT LIMITED (REGISTERED NUMBER: 07673436)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2023

1. STATUTORY INFORMATION

Belle Enfant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2022 5,028
Additions 1,765
At 31 March 2023 6,793
DEPRECIATION
At 1 April 2022 4,037
Charge for year 426
At 31 March 2023 4,463
NET BOOK VALUE
At 31 March 2023 2,330
At 31 March 2022 991

BELLE ENFANT LIMITED (REGISTERED NUMBER: 07673436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 March 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors (395 ) 400
VAT 1,858 1,952
Prepayments 899 1,671
2,362 4,023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,040 17,684
Trade creditors 1,886 10,139
Tax - 2,954
Other creditors 1,419 1,676
Directors' current accounts 39,812 43,630
Accrued expenses 1,890 1,500
56,047 77,583

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 2-5 years 23,960 33,960

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is a balance owed to the directors, Miss F Vidler and Mrs H Newman of £20,166 (2022: £18, 912) and £19,646 (2022: £24,718) respectively. These loans have no repayment terms and do not attract interest.

9. ULTIMATE CONTROLLING PARTY

Miss F Vidler and Mrs H Newman are the controlling parties each owning 50% of the issued share capital.