IRIS Accounts Production v23.3.1.45 07023455 director 1.10.22 30.9.23 30.9.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh070234552022-09-30070234552023-09-30070234552022-10-012023-09-30070234552021-09-30070234552021-10-012022-09-30070234552022-09-3007023455ns10:Originalns15:EnglandWales2022-10-012023-09-3007023455ns14:PoundSterlingns10:Original2022-10-012023-09-3007023455ns10:Originalns10:Director12022-10-012023-09-3007023455ns10:Original2022-10-012023-09-3007023455ns10:Original2023-09-3007023455ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3007023455ns10:Originalns10:SmallEntities2022-10-012023-09-3007023455ns10:Originalns10:AuditExemptWithAccountantsReport2022-10-012023-09-3007023455ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3007023455ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3007023455ns10:Originalns10:FullAccounts2022-10-012023-09-3007023455ns10:Original12022-10-012023-09-3007023455ns10:Originalns10:OrdinaryShareClass12022-10-012023-09-3007023455ns10:Originalns10:RegisteredOffice2022-10-012023-09-3007023455ns10:Original2022-09-3007023455ns10:Originalns5:CurrentFinancialInstruments2023-09-3007023455ns10:Originalns5:CurrentFinancialInstruments2022-09-3007023455ns5:ShareCapitalns10:Original2023-09-3007023455ns5:ShareCapitalns10:Original2022-09-3007023455ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3007023455ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3007023455ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-10-012023-09-3007023455ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-10-012023-09-3007023455ns10:Originalns5:FurnitureFittings2022-10-012023-09-3007023455ns10:Originalns5:ComputerEquipment2022-10-012023-09-3007023455ns10:Original2021-10-012022-09-3007023455ns10:Originalns5:NetGoodwill2022-09-3007023455ns10:Originalns5:NetGoodwill2023-09-3007023455ns10:Originalns5:NetGoodwill2022-09-3007023455ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-09-3007023455ns10:Originalns5:FurnitureFittings2022-09-3007023455ns10:Originalns5:ComputerEquipment2022-09-3007023455ns10:Original2022-09-3007023455ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2023-09-3007023455ns10:Originalns5:FurnitureFittings2023-09-3007023455ns10:Originalns5:ComputerEquipment2023-09-3007023455ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-09-3007023455ns10:Originalns5:FurnitureFittings2022-09-3007023455ns10:Originalns5:ComputerEquipment2022-09-3007023455ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3007023455ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3007023455ns10:Originalns10:OrdinaryShareClass12023-09-3007023455ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3007023455ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-10-012023-09-30
REGISTERED NUMBER: 07023455 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Bello Capelli Ltd

Bello Capelli Ltd (Registered number: 07023455)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Bello Capelli Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mrs L M Hearse





REGISTERED OFFICE: 38 Temple Street
Keynsham
Bristol
City of Bristol
BS31 1EH





REGISTERED NUMBER: 07023455 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY

Bello Capelli Ltd (Registered number: 07023455)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 658 773
658 773

CURRENT ASSETS
Stocks 6 2,100 1,875
Debtors 7 8,140 6,550
Cash at bank 4,817 11,915
15,057 20,340
CREDITORS
Amounts falling due within one year 8 27,259 25,096
NET CURRENT LIABILITIES (12,202 ) (4,756 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,544 ) (3,983 )

PROVISIONS FOR LIABILITIES 154 147
NET LIABILITIES (11,698 ) (4,130 )

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 10 (11,699 ) (4,131 )
SHAREHOLDERS' FUNDS (11,698 ) (4,130 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 26 February 2024 and were signed by:





Mrs L M Hearse - Director


Bello Capelli Ltd (Registered number: 07023455)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Bello Capelli Ltd 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 33.33% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33.33% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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
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 4 (2022 - 4 ) .

Bello Capelli Ltd (Registered number: 07023455)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 5,000
AMORTISATION
At 1 October 2022
and 30 September 2023 5,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 October 2022 10,000 6,760 1,407 18,167
Additions - 308 - 308
Disposals - (338 ) (306 ) (644 )
At 30 September 2023 10,000 6,730 1,101 17,831
DEPRECIATION
At 1 October 2022 10,000 6,234 1,160 17,394
Charge for year - 168 1 169
Eliminated on disposal - (330 ) (60 ) (390 )
At 30 September 2023 10,000 6,072 1,101 17,173
NET BOOK VALUE
At 30 September 2023 - 658 - 658
At 30 September 2022 - 526 247 773

6. STOCKS
30.9.23 30.9.22
£    £   
Finished goods 2,100 1,875

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 4,630 3,272
Tax 226 226
Prepayments 3,284 3,052
8,140 6,550

Bello Capelli Ltd (Registered number: 07023455)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 220 -
Social security and other taxes 1,460 494
Directors' current accounts 24,415 23,263
Accruals and deferred income 1,164 1,339
27,259 25,096

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1 Ordinary share 1 1 1

10. RESERVES
Retained
earnings
£   

At 1 October 2022 (4,131 )
Deficit for the year (7,568 )
At 30 September 2023 (11,699 )

11. OTHER FINANCIAL COMMITMENTS

At the balance sheet date, the company had other financial commitments in the form of operating leases totalling £15,034 (2022 £25,057).

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bello Capelli Ltd

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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, we have prepared for your approval the financial statements of Bello Capelli Ltd for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are 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 director of Bello Capelli Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bello Capelli Ltd and state those matters that we have agreed to state to the director of Bello Capelli Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bello Capelli Ltd and its director for our work or for this report.

It is your duty to ensure that Bello Capelli Ltd 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 Bello Capelli Ltd. You consider that Bello Capelli Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bello Capelli Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY


26 February 2024