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REGISTERED NUMBER: 09194567 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BELLA VOU LTD

BELLA VOU LTD (REGISTERED NUMBER: 09194567)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

BELLA VOU LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: R M C Bigwood
A Nakhdjevani





REGISTERED OFFICE: 45-47 The Pantiles
Tunbridge Wells
Kent
TN2 5TE





REGISTERED NUMBER: 09194567 (England and Wales)





ACCOUNTANTS: Ad Valorem Accountancy Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN

BELLA VOU LTD (REGISTERED NUMBER: 09194567)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,054,750 601,898

CURRENT ASSETS
Debtors 5 1,546,878 195,565
Cash at bank 1,713,074 2,735,173
3,259,952 2,930,738
CREDITORS
Amounts falling due within one year 6 826,758 327,446
NET CURRENT ASSETS 2,433,194 2,603,292
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,487,944

3,205,190

PROVISIONS FOR LIABILITIES (184,994 ) (108,143 )

ACCRUALS AND DEFERRED INCOME (894,474 ) (715,222 )
NET ASSETS 2,408,476 2,381,825

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 2,408,374 2,381,723
SHAREHOLDERS' FUNDS 2,408,476 2,381,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

BELLA VOU LTD (REGISTERED NUMBER: 09194567)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2024 and were signed on its behalf by:





R M C Bigwood - Director


BELLA VOU LTD (REGISTERED NUMBER: 09194567)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Bella Vou 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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BELLA VOU LTD (REGISTERED NUMBER: 09194567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2022 - 27 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£ £ £
COST
At 1 January 2023 213,922 910,252 84,731
Additions 270,495 209,535 5,499
At 31 December 2023 484,417 1,119,787 90,230
DEPRECIATION
At 1 January 2023 85,129 520,875 42,729
Charge for year 37,656 73,286 11,189
At 31 December 2023 122,785 594,161 53,918
NET BOOK VALUE
At 31 December 2023 361,632 525,626 36,312
At 31 December 2022 128,793 389,377 42,002

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 January 2023 43,063 23,174 1,275,142
Additions 102,222 11,252 599,003
At 31 December 2023 145,285 34,426 1,874,145
DEPRECIATION
At 1 January 2023 19,876 4,635 673,244
Charge for year 19,970 4,050 146,151
At 31 December 2023 39,846 8,685 819,395
NET BOOK VALUE
At 31 December 2023 105,439 25,741 1,054,750
At 31 December 2022 23,187 18,539 601,898

BELLA VOU LTD (REGISTERED NUMBER: 09194567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£ £
Trade debtors 90,033 19,069
Amounts owed by associates 1,287,266 -
Other debtors 169,579 176,496
1,546,878 195,565

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£ £
Trade creditors 335,999 137,571
Taxation and social security 186,898 180,035
Other creditors 303,861 9,840
826,758 327,446

7. RELATED PARTY DISCLOSURES

During the year company made an interest free loan to Bella Vou Holdings Limited and Bella Vou Holdings D12 Ltd which are companies under common control. At the balance sheet date, Bella Vou Holdings Ltd owed the company £409,155 and Bella Vou Holdings D12 Ltd owed the company £869,755.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BELLA VOU LTD


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 Balance Sheet. 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, we have prepared for your approval the financial statements of Bella Vou Ltd for the year ended 31 December 2023 which comprise the Statement of Income and Retained Earnings, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Bella Vou Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bella Vou Ltd and state those matters that we have agreed to state to the Board of Directors of Bella Vou Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bella Vou 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 profit of Bella Vou Ltd. You consider that Bella Vou 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 Bella Vou 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.






Ad Valorem Accountancy Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN


1 May 2024