Bell.Black Limited 10312529 false 2022-09-01 2023-04-30 2023-04-30 The principal activity of the company is 68209 Digita Accounts Production Advanced 6.30.9574.0 true true 10312529 2022-09-01 2023-04-30 10312529 2023-04-30 10312529 core:CurrentFinancialInstruments 2023-04-30 10312529 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 10312529 core:Non-currentFinancialInstruments 2023-04-30 10312529 core:Non-currentFinancialInstruments core:AfterOneYear 2023-04-30 10312529 core:FurnitureFittingsToolsEquipment 2023-04-30 10312529 bus:SmallEntities 2022-09-01 2023-04-30 10312529 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-04-30 10312529 bus:FullAccounts 2022-09-01 2023-04-30 10312529 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-04-30 10312529 bus:RegisteredOffice 2022-09-01 2023-04-30 10312529 bus:Director1 2022-09-01 2023-04-30 10312529 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-04-30 10312529 core:FurnitureFittingsToolsEquipment 2022-09-01 2023-04-30 10312529 core:OfficeEquipment 2022-09-01 2023-04-30 10312529 countries:EnglandWales 2022-09-01 2023-04-30 10312529 2022-08-31 10312529 core:FurnitureFittingsToolsEquipment 2022-08-31 10312529 2021-09-01 2022-08-31 10312529 2022-08-31 10312529 core:CurrentFinancialInstruments 2022-08-31 10312529 core:CurrentFinancialInstruments core:WithinOneYear 2022-08-31 10312529 core:Non-currentFinancialInstruments 2022-08-31 10312529 core:Non-currentFinancialInstruments core:AfterOneYear 2022-08-31 10312529 core:FurnitureFittingsToolsEquipment 2022-08-31 iso4217:GBP xbrli:pure

Registration number: 10312529

Bell.Black Limited

Annual Report and Unaudited Financial Statements

for the Period from 1 September 2022 to 30 April 2023

 

Bell.Black Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Bell.Black Limited

Company Information

Director

Mr Matthew Alexander James Bell

Registered office

20 Broughton Road
Newcastle-Under-Lyme
Staffordshire
ST5 0PF

Accountants

RiverView Portfolio Limited
1 Market Hill
Calne
Wiltshire
SN11 0BT

 

Bell.Black Limited

(Registration number: 10312529)
Balance Sheet as at 30 April 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

3,129

926

Investment property

6

-

190,000

 

3,129

190,926

Current assets

 

Debtors

7

-

2,226

Cash at bank and in hand

 

155

14,284

 

155

16,510

Creditors: Amounts falling due within one year

8

(1,183)

(2,100)

Net current (liabilities)/assets

 

(1,028)

14,410

Total assets less current liabilities

 

2,101

205,336

Creditors: Amounts falling due after more than one year

8

(142,649)

(389,561)

Net liabilities

 

(140,548)

(184,225)

Capital and reserves

 

Called up share capital

2

2

Retained earnings

(140,550)

(184,227)

Shareholders' deficit

 

(140,548)

(184,225)

For the financial period ending 30 April 2023 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 period in question in accordance with section 476; and

The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 25 September 2023
 

.........................................
Mr Matthew Alexander James Bell
Director

 

Bell.Black Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 30 April 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
20 Broughton Road
Newcastle-Under-Lyme
Staffordshire
ST5 0PF
England

These financial statements were authorised for issue by the director on 25 September 2023.

2

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.

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:

Asset class

Depreciation method and rate

Office Equipment

25% Straight Line

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.

 

Bell.Black Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 30 April 2023 (continued)

2

Accounting policies (continued)

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. Accounts payable 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.

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2022 - 0).

4

Profit before tax

Arrived at after charging/(crediting)

2023
£

2022
£

Depreciation expense

1,135

463

 

Bell.Black Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 30 April 2023 (continued)

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 September 2022

4,626

4,626

Additions

3,988

3,988

Disposals

(1,299)

(1,299)

At 30 April 2023

7,315

7,315

Depreciation

At 1 September 2022

3,700

3,700

Charge for the period

1,136

1,136

Eliminated on disposal

(650)

(650)

At 30 April 2023

4,186

4,186

Carrying amount

At 30 April 2023

3,129

3,129

At 31 August 2022

926

926

6

Investment properties

2023
£

At 1 September

190,000

Disposals

(205,348)

Fair value adjustments

15,348

At 30 April

-

7

Debtors

Current

2023
£

2022
£

Trade debtors

-

1,553

Prepayments

-

193

Other debtors

-

480

 

-

2,226

 

Bell.Black Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 30 April 2023 (continued)

8

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

13

-

Accruals and deferred income

1,170

2,100

1,183

2,100

Creditors: amounts falling due after more than one year

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

9

142,649

389,561

9

Loans and borrowings

2023
£

2022
£

Non-current loans and borrowings

Other borrowings

142,649

389,561