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Registered Number: 09337156
England and Wales

 

 

 

DESIGN BY BELMA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Ms Belma Kapetanovic
Registered Number 09337156
Registered Office Avalon Avalon
Green Lane Letchworth Garden City
Hertfordshire
SG6 1ED
Accountants 3E'S Accountants Limited
231 Kenton Road
Harrow
Middlesex
England
HA3 0HD
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial period was of Business and domestic software development and specialised design activities.
Director
The director who served the company throughout the year was as follows:
Shares
Ms Belma Kapetanovic (from 02/12/2014)1.00
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Ms Belma Kapetanovic
Director

Date approved: 20 February 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 530    795 
530    795 
Current assets      
Debtors 4 265    1,312 
Cash at bank and in hand 37,002    13,406 
37,267    14,718 
Creditors: amount falling due within one year 5 (16,974)   (2,535)
Net current assets 20,293    12,183 
 
Total assets less current liabilities 20,823    12,978 
Accruals and deferred income   (1,020)
Net assets 20,823    11,958 
 

Capital and reserves
     
Called up share capital 6 1    1 
Profit and loss account 20,822    11,957 
Shareholder's funds 20,823    11,958 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 20 February 2024 and were signed by:


-------------------------------
Ms Belma Kapetanovic
Director
3
General Information
Design By Belma Ltd is a private company, limited by shares, registered in England and Wales, registration number 09337156, registration address Avalon Avalon, Green Lane Letchworth Garden City, Hertfordshire, SG6 1ED.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2022 4,028    4,028 
Additions  
Disposals  
At 30 November 2023 4,028    4,028 
Depreciation
At 01 December 2022 3,498    3,498 
Charge for year  
On disposals  
At 30 November 2023 3,498    3,498 
Net book values
Closing balance as at 30 November 2023 530    530 
Opening balance as at 01 December 2022 795    795 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   40 
Prepayments & Accrued Income 265   
Corporation Tax   1,212 
265    1,252 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Prepayments   60 
  60 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   52 
Corporation Tax 4,429   
Dividends Payable - Equity 9,750   
Directors' Current Accounts 2,795    2,483 
16,974    2,535 

6.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

4