Acorah Software Products - Accounts Production 14.5.501 true true false 13 July 2022 31 July 2023 31 July 2023 14231883 Mrs Penelope Mosgrove Mr John Mosgrove Mr Robert Mosgrove iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14231883 2022-07-12 14231883 2023-07-31 14231883 2022-07-13 2023-07-31 14231883 frs-core:ShareCapital 2023-07-31 14231883 frs-bus:PrivateLimitedCompanyLtd 2022-07-13 2023-07-31 14231883 frs-bus:FilletedAccounts 2022-07-13 2023-07-31 14231883 frs-bus:SmallEntities 2022-07-13 2023-07-31 14231883 frs-bus:EntityHasNeverTraded 2022-07-13 2023-07-31 14231883 frs-bus:AuditExempt-NoAccountantsReport 2022-07-13 2023-07-31 14231883 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-13 2023-07-31 14231883 frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231883 frs-core:UnlistedNon-exchangeTraded 2022-07-12 14231883 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-12 14231883 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231883 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231883 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-12 14231883 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231883 frs-bus:Director1 2022-07-13 2023-07-31 14231883 frs-bus:Director1 2022-07-12 14231883 frs-bus:Director1 2023-07-31 14231883 frs-bus:Director2 2022-07-13 2023-07-31 14231883 frs-bus:Director2 2022-07-12 14231883 frs-bus:Director2 2023-07-31 14231883 frs-bus:Director3 2022-07-13 2023-07-31 14231883 frs-bus:Director3 2022-07-12 14231883 frs-bus:Director3 2023-07-31 14231883 frs-countries:EnglandWales 2022-07-13 2023-07-31
Registered number: 14231883
Bell & Boston Holdings Limited
Unaudited Financial Statements
For the Period 13 July 2022 to 31 July 2023
Beach Accountants Limited
Chartered Certified Accountants
10 Blue Sky Way
Monkton Business Park South
Hebburn
South Tyneside
NE31 2EQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14231883
31 July 2023
Notes £ £
FIXED ASSETS
Investments 4 15,000
15,000
Creditors: Amounts Falling Due Within One Year 5 (7,350 )
NET CURRENT ASSETS (LIABILITIES) (7,350 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,650
NET ASSETS 7,650
CAPITAL AND RESERVES
Called up share capital 6 7,650
SHAREHOLDERS' FUNDS 7,650
For the period ending 31 July 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Penelope Mosgrove
Director
04/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bell & Boston Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14231883 . The registered office is 51 Kinnerton Street, Belgravia, London, SW1X 8ED.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Financial Instruments
Financial assets and liabilities are only offset in the statement of financial position when. and only when there
exists a legally enforceable right to set off the recognise amounts and the Company intends either to settle on a
net basis, or to realise the asset and settle the liability simultaneously.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except
for those financial assets classified as at fair value through the Profit and Loss Account, which are initially
measured at fair value (which is normally the transaction price excluding transaction costs), unless the
arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the
financial asset or financial liability is measured at the present value of the future payments discounted at a
market rate of interest for a similar debt instrument.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the
financial asset expire or are settled. b) the Company transfers to another party substantially all of the risks and
rewards of ownership of the financial asset. or c) the Company. despite having retained some, but not all
significant risks and rewards of ownership. has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled
or expires
2.3. Fixed assets investments
Investments in subsidiaries are measured at cost less accumulated impairment.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Investments
Unlisted
£
Cost
As at 13 July 2022 -
Additions 15,000
As at 31 July 2023 15,000
Provision
As at 13 July 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 15,000
As at 13 July 2022 -
The following were subsidiary undertakings of the Company:
John Mosgrove Limited
The subsidiary was 100% controlled during the period.
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Other creditors 7,350
The above mentioned loan is unsecured, interest free and repayable on demand.
6. Share Capital
31 July 2023
£
Allotted, Called up and fully paid 7,650
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due to directors:
As at 13 July 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mrs Penelope Mosgrove - 1 (200 ) - (199 )
Mr John Mosgrove - 7,648 (14,600 ) - (6,952 )
Mr Robert Mosgrove - 1 (200 ) - (199 )
The above loans are unsecured, interest free and repayable on demand.
Page 3