IRIS Accounts Production v23.3.0.418 05500657 director 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055006572022-07-31055006572023-07-31055006572022-08-012023-07-31055006572021-07-31055006572021-08-012022-07-31055006572022-07-3105500657ns10:Originalns15:EnglandWales2022-08-012023-07-3105500657ns14:PoundSterlingns10:Original2022-08-012023-07-3105500657ns10:Originalns10:Director12022-08-012023-07-3105500657ns10:Original2022-08-012023-07-3105500657ns10:Original2023-07-3105500657ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3105500657ns10:Originalns10:SmallEntities2022-08-012023-07-3105500657ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3105500657ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3105500657ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3105500657ns10:Originalns10:FullAccounts2022-08-012023-07-3105500657ns10:CompanySecretary1ns10:Original2022-08-012023-07-3105500657ns10:Originalns10:RegisteredOffice2022-08-012023-07-3105500657ns10:Original2022-07-3105500657ns10:Originalns5:CurrentFinancialInstruments2023-07-3105500657ns10:Originalns5:CurrentFinancialInstruments2022-07-3105500657ns5:ShareCapitalns10:Original2023-07-3105500657ns5:ShareCapitalns10:Original2022-07-3105500657ns10:Originalns5:CapitalRedemptionReserve2023-07-3105500657ns10:Originalns5:CapitalRedemptionReserve2022-07-3105500657ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3105500657ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3105500657ns10:Originalns5:FurnitureFittings2022-08-012023-07-3105500657ns10:Originalns5:ComputerEquipment2022-08-012023-07-3105500657ns10:Original2021-08-012022-07-3105500657ns10:Originalns5:FurnitureFittings2022-07-3105500657ns10:Originalns5:ComputerEquipment2022-07-3105500657ns10:Original2022-07-3105500657ns10:Originalns5:FurnitureFittings2023-07-3105500657ns10:Originalns5:ComputerEquipment2023-07-3105500657ns10:Originalns5:FurnitureFittings2022-07-3105500657ns10:Originalns5:ComputerEquipment2022-07-3105500657ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3105500657ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 05500657 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

BDM BELLA DESIGN AND MARKETING LIMITED

BDM BELLA DESIGN AND MARKETING LIMITED (REGISTERED NUMBER: 05500657)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BDM BELLA DESIGN AND MARKETING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: P W Watson





SECRETARY: Mrs A Watson





REGISTERED OFFICE: The Town House
98 King Street
Knutsford
Cheshire
WA16 6HQ





REGISTERED NUMBER: 05500657 (England and Wales)





ACCOUNTANTS: Murray Smith LLP
Chartered Accountants
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

BDM BELLA DESIGN AND MARKETING LIMITED (REGISTERED NUMBER: 05500657)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,893 4,817

CURRENT ASSETS
Debtors 5 41,181 38,618
Cash at bank 211,719 212,243
252,900 250,861
CREDITORS
Amounts falling due within one year 6 73,326 83,394
NET CURRENT ASSETS 179,574 167,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

184,467

172,284

CAPITAL AND RESERVES
Called up share capital 775 775
Capital redemption reserve 225 225
Retained earnings 183,467 171,284
SHAREHOLDERS' FUNDS 184,467 172,284

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

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

The director acknowledges his 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.

BDM BELLA DESIGN AND MARKETING LIMITED (REGISTERED NUMBER: 05500657)

BALANCE SHEET - continued
31 JULY 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 director and authorised for issue on 20 October 2023 and were signed by:





P W Watson - Director


BDM BELLA DESIGN AND MARKETING LIMITED (REGISTERED NUMBER: 05500657)

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

1. STATUTORY INFORMATION

BDM Bella Design and Marketing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

Pension costs and other post-retirement benefits
The company makes contributions to employee's defined benefit contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BDM BELLA DESIGN AND MARKETING LIMITED (REGISTERED NUMBER: 05500657)

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

2. ACCOUNTING POLICIES - continued

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 the business.

Trade debtors are recognised initially at the transaction price. 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.

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 the present value basis.

Government grants
Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

BDM BELLA DESIGN AND MARKETING LIMITED (REGISTERED NUMBER: 05500657)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2022 8,849 16,964 25,813
Additions 392 1,759 2,151
At 31 July 2023 9,241 18,723 27,964
DEPRECIATION
At 1 August 2022 7,107 13,889 20,996
Charge for year 758 1,317 2,075
At 31 July 2023 7,865 15,206 23,071
NET BOOK VALUE
At 31 July 2023 1,376 3,517 4,893
At 31 July 2022 1,742 3,075 4,817

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 38,526 36,128
Other debtors 690 690
Prepayments 1,965 1,800
41,181 38,618

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,468 12,953
Corporation tax 12,887 24,027
Social security and other taxes 18,851 19,250
Directors' current accounts 34,178 25,178
Accrued expenses 1,942 1,986
73,326 83,394