14 December 2023 true No description of principal activity Taxfiler 2024.5 OC450297business:LimitedLiabilityPartnershipLLP2023-12-142024-03-31 OC4502972023-12-13 OC450297business:EntityNoLongerTradingButTradedInPast2023-12-142024-03-31 OC4502972023-12-142024-03-31 OC450297business:AuditExemptWithAccountantsReport2023-12-142024-03-31 OC450297business:FullAccounts2023-12-142024-03-31 OC4502972024-03-31 OC450297business:PartnerLLP12023-12-142024-03-31 OC450297business:PartnerLLP22023-12-142024-03-31 OC450297business:PartnerLLP32023-12-142024-03-31 OC450297business:RegisteredOffice2023-12-142024-03-31 OC450297business:SmallEntities2023-12-142024-03-31 OC450297countries:EnglandWales2023-12-142024-03-31 iso4217:GBP xbrli:pure
Registered No. OC450297 (England and Wales)
Bellus SFM Beauty Trainings LLP Unaudited accounts for the period from 14 December 2023 to 31 March 2024
Bellus SFM Beauty Trainings LLP LLP Information for the period from 14 December 2023 to 31 March 2024
Designated members
Magdalena Poniatowska-Kulaga
Fjordi Tollumi
Sylwia Tollumi
Registered Number
OC450297 (England and Wales)
Registered Office
30 KILWORTH ROAD DAVENTRY NORTHAMPTONSHIRE NN11 8BZ
Accountants
Tove Accountancy Limited Office 6, Town Hall 86 Watling Street East Towcester Northants NN12 6BS
- 2 -
Bellus SFM Beauty Trainings LLP Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Net current assets
- 
Net assets attributable to members
- 
Represented by:
Total members' interests
For the period ending 31 March 2024 the LLP was entitled to exemption from audit under section 480 of the Companies Act 2006 (as applied to LLPs) relating to dormant LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 20 August 2024.
Magdalena Poniatowska-Kulaga Designated member Limited Liability Partnership Registration No. OC450297
- 3 -
Bellus SFM Beauty Trainings LLP Notes to the Accounts for the period from 14 December 2023 to 31 March 2024
1
Accounting policies
Basis of preparation
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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Members' remuneration
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense. Members are expected to subscribe a minimum amount of capital and may be invited to contribute more. On retirement, all capital is repaid to the member concerned. Members' shares in the profit or loss for the year available for discretionary division among the members are accounted for as an allocation of that balance. Allocated balances are split between the members with any unallocated balances being included within 'Other reserves'. Members are permitted to make drawings in anticipation of that allocation, subject to the agreement of the other members.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
2
Statutory information
Bellus SFM Beauty Trainings LLP is a limited liability partnership, incorporated in England and Wales, registration number OC450297. Its registered office is 30 KILWORTH ROAD, DAVENTRY, NORTHAMPTONSHIRE, NN11 8BZ.
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
4
Average number of employees
During the period the average number of employees was 0.
- 4 -