IRIS Accounts Production v23.3.1.45 02336461 Board of Directors Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh023364612022-03-31023364612023-03-31023364612022-04-012023-03-31023364612021-03-31023364612021-04-012022-03-31023364612022-03-3102336461ns10:Originalns15:EnglandWales2022-04-012023-03-3102336461ns14:PoundSterlingns10:Original2022-04-012023-03-3102336461ns10:Originalns10:Director12022-04-012023-03-3102336461ns10:Original2022-04-012023-03-3102336461ns10:Originalns10:Director22022-04-012023-03-3102336461ns10:Original2023-03-3102336461ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3102336461ns10:Originalns10:SmallEntities2022-04-012023-03-3102336461ns10:Originalns10:AuditExemptWithAccountantsReport2022-04-012023-03-3102336461ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3102336461ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3102336461ns10:Originalns10:FullAccounts2022-04-012023-03-3102336461ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3102336461ns10:Originalns10:Director32022-04-012023-03-3102336461ns10:Originalns10:Director42022-04-012023-03-3102336461ns10:Originalns10:Director52022-04-012023-03-3102336461ns10:CompanySecretary1ns10:Original2022-04-012023-03-3102336461ns10:Originalns10:RegisteredOffice2022-04-012023-03-3102336461ns10:Original2022-03-3102336461ns10:Originalns5:CurrentFinancialInstruments2023-03-3102336461ns10:Originalns5:CurrentFinancialInstruments2022-03-3102336461ns5:ShareCapitalns10:Original2023-03-3102336461ns5:ShareCapitalns10:Original2022-03-3102336461ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3102336461ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3102336461ns10:Original2021-04-012022-03-3102336461ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-03-3102336461ns10:Originalns5:PlantMachinery2022-03-3102336461ns10:Original2022-03-3102336461ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-04-012023-03-3102336461ns10:Originalns5:PlantMachinery2022-04-012023-03-3102336461ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2023-03-3102336461ns10:Originalns5:PlantMachinery2023-03-3102336461ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-03-3102336461ns10:Originalns5:PlantMachinery2022-03-3102336461ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3102336461ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3102336461ns10:Originalns10:OrdinaryShareClass12023-03-31
REGISTERED NUMBER: 02336461 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Bellitas Limited

Bellitas Limited (Registered number: 02336461)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountant's Report 7

Bellitas Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: S Appleby
R Dauncey
G Long
R Peters
J Rogers





SECRETARY: S Appleby





REGISTERED OFFICE: Unit 12 Prospect Drive
Britannia Enterprise Park
Lichfield
Staffordshire
WS14 9UX





REGISTERED NUMBER: 02336461 (England and Wales)





ACCOUNTANT: Groucott Moor Limited
Lombard House
Cross Keys
Lichfield
Staffordshire
WS13 6DN

Bellitas Limited (Registered number: 02336461)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,175 84,298

CURRENT ASSETS
Stocks 463,662 404,847
Debtors 5 287,059 226,139
Cash at bank and in hand 275,313 458,740
1,026,034 1,089,726
CREDITORS
Amounts falling due within one year 6 327,385 292,572
NET CURRENT ASSETS 698,649 797,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

765,824

881,452

CAPITAL AND RESERVES
Called up share capital 7 75,000 75,000
Retained earnings 690,824 806,452
SHAREHOLDERS' FUNDS 765,824 881,452

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.

Bellitas Limited (Registered number: 02336461)

Statement of Financial Position - 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 25 October 2023 and were signed on its behalf by:




R Dauncey - Director



R Peters - Director


Bellitas Limited (Registered number: 02336461)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Bellitas 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 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.

Leasehold properties - Straight line over the life of the lease

Other tangible assets - 10% - 50% straight line basis

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 statement of financial position date.


Bellitas Limited (Registered number: 02336461)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 23 ) .

Bellitas Limited (Registered number: 02336461)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 April 2022 78,972 1,061,699 1,140,671
Additions - 3,875 3,875
At 31 March 2023 78,972 1,065,574 1,144,546
DEPRECIATION
At 1 April 2022 45,393 1,010,980 1,056,373
Charge for year 4,150 16,848 20,998
At 31 March 2023 49,543 1,027,828 1,077,371
NET BOOK VALUE
At 31 March 2023 29,429 37,746 67,175
At 31 March 2022 33,579 50,719 84,298

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 239,264 181,565
Other debtors 47,795 44,574
287,059 226,139

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 281,209 224,971
Taxation and social security 15,445 37,562
Other creditors 30,731 30,039
327,385 292,572

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
75,000 Ordinary shares £1 75,000 75,000

Chartered Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
Bellitas Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Bellitas Limited for the year ended 31 March 2023 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bellitas Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Bellitas Limited and state those matters that I have agreed to state to the Board of Directors of Bellitas Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Bellitas Limited and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Bellitas Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bellitas Limited. You consider that Bellitas Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Bellitas Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Groucott Moor Limited
Lombard House
Cross Keys
Lichfield
Staffordshire
WS13 6DN


25 October 2023