Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31falsefalse2022-04-01No description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12471415 2022-04-01 2023-03-31 12471415 2021-04-01 2022-03-31 12471415 2023-03-31 12471415 2022-03-31 12471415 c:Director1 2022-04-01 2023-03-31 12471415 d:OfficeEquipment 2022-04-01 2023-03-31 12471415 d:OfficeEquipment 2023-03-31 12471415 d:OfficeEquipment 2022-03-31 12471415 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12471415 d:CurrentFinancialInstruments 2023-03-31 12471415 d:CurrentFinancialInstruments 2022-03-31 12471415 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12471415 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 12471415 d:ShareCapital 2023-03-31 12471415 d:ShareCapital 2022-03-31 12471415 d:RetainedEarningsAccumulatedLosses 2023-03-31 12471415 d:RetainedEarningsAccumulatedLosses 2022-03-31 12471415 c:FRS102 2022-04-01 2023-03-31 12471415 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12471415 c:FullAccounts 2022-04-01 2023-03-31 12471415 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 12471415









AA BELLE BLEU LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
AA BELLE BLEU LIMITED
REGISTERED NUMBER: 12471415

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
2,237
3,356

  
2,237
3,356

Current assets
  

Debtors: amounts falling due within one year
 5 
200
500

Cash at bank and in hand
 6 
28,482
28,066

  
28,682
28,566

Creditors: amounts falling due within one year
 7 
(55,367)
(54,792)

Net current liabilities
  
 
 
(26,685)
 
 
(26,226)

Total assets less current liabilities
  
(24,448)
(22,870)

  

Net liabilities
  
(24,448)
(22,870)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(24,548)
(22,970)

  
(24,448)
(22,870)


Page 1

 
AA BELLE BLEU LIMITED
REGISTERED NUMBER: 12471415
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The director considers 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 director acknowledges his 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 by: 




Doreen T Liew
Director

Date: 5 February 2024

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

Page 2

 
AA BELLE BLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

AA Belle Bleu Limited is a company limited by shares incorporated in England and Wales (company number: 12471415). Its registered office address is 101 New Cavendish Street, 1st Floor South, London, England, W1W 6XH. 
The statements are presented in Sterling, which is the functional currency of the Company.

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

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the director and shareholder for financial support, which the director is confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 31 March 2023, the company had net liabilities of £24,448. The director and shareholder have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors considers it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the director and shareholder.

 
2.3

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:

 
2.4

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.

Page 3

 
AA BELLE BLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Straight line Method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
AA BELLE BLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
4,475



At 31 March 2023

4,475



Depreciation


At 1 April 2022
1,119


Charge for the year on owned assets
1,119



At 31 March 2023

2,238



Net book value



At 31 March 2023
2,237



At 31 March 2022
3,356


5.


Debtors

2023
2022
£
£


Other debtors
200
500

200
500



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
28,482
28,066

28,482
28,066


Page 5

 
AA BELLE BLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,200
-

Other creditors
53,792
53,792

Accruals and deferred income
375
1,000

55,367
54,792


 
Page 6