Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-3122022-08-01falserights management services to the television industry2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08629261 2022-08-01 2023-07-31 08629261 2021-08-01 2022-07-31 08629261 2023-07-31 08629261 2022-07-31 08629261 c:Director1 2022-08-01 2023-07-31 08629261 c:Director2 2022-08-01 2023-07-31 08629261 d:FurnitureFittings 2022-08-01 2023-07-31 08629261 d:OfficeEquipment 2022-08-01 2023-07-31 08629261 d:OtherPropertyPlantEquipment 2023-07-31 08629261 d:OtherPropertyPlantEquipment 2022-07-31 08629261 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 08629261 d:CurrentFinancialInstruments 2023-07-31 08629261 d:CurrentFinancialInstruments 2022-07-31 08629261 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08629261 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 08629261 d:ShareCapital 2023-07-31 08629261 d:ShareCapital 2022-07-31 08629261 d:RetainedEarningsAccumulatedLosses 2023-07-31 08629261 d:RetainedEarningsAccumulatedLosses 2022-07-31 08629261 c:OrdinaryShareClass1 2022-08-01 2023-07-31 08629261 c:OrdinaryShareClass1 2023-07-31 08629261 c:OrdinaryShareClass1 2022-07-31 08629261 c:OrdinaryShareClass2 2022-08-01 2023-07-31 08629261 c:OrdinaryShareClass2 2023-07-31 08629261 c:OrdinaryShareClass2 2022-07-31 08629261 c:FRS102 2022-08-01 2023-07-31 08629261 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08629261 c:FullAccounts 2022-08-01 2023-07-31 08629261 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08629261 2 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08629261









BELLE VIE TV LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
BELLE VIE TV LIMITED
REGISTERED NUMBER: 08629261

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,910
11,030

  
7,910
11,030

Current assets
  

Debtors: amounts falling due within one year
 5 
17,087
15,309

Cash at bank and in hand
  
291,891
287,243

  
308,978
302,552

Creditors: amounts falling due within one year
 6 
(24,148)
(17,755)

Net current assets
  
 
 
284,830
 
 
284,797

Total assets less current liabilities
  
292,740
295,827

  

Net assets
  
292,740
295,827


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
292,640
295,727

  
292,740
295,827


Page 1

 
BELLE VIE TV LIMITED
REGISTERED NUMBER: 08629261
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2023.




M Bruce
I Bruce
Director
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Belle Vie TV Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. 
The principal activity of the company during the year has been that of rights management services to the television industry.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in statement of comprehensive income using the effective interest method.

Page 3

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance basis
Office equipment
-
25% straight line basis

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Other fixed assets

£



Cost or valuation


At 1 August 2022
31,691



At 31 July 2023

31,691



Depreciation


At 1 August 2022
20,661


Charge for the year on owned assets
3,120



At 31 July 2023

23,781



Net book value



At 31 July 2023
7,910



At 31 July 2022
11,030

Page 5

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
17,087
15,309



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
138
131

Corporation tax
16,318
9,134

Other taxation and social security
4,978
5,239

Other creditors
-
520

Accruals and deferred income
2,714
2,731

24,148
17,755



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



67 (2022 - 67) A Ordinary shares of £1.00 each
67
67
33 (2022 - 33) B Ordinary shares of £1.00 each
33
33

100

100



8.


Related party transactions

Directors have an interest in dividends paid of £65,000 (2022 - £65,000)

Page 6