2023-04-012024-03-312024-03-31false08236621SHELL BELLE COUTURE 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SHELL BELLE COUTURE LTD

Registered Number
08236621
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

SHELL BELLE COUTURE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Michelle Blenkinsopp

Registered Address

St Peters
Stibb
Bude
EX23 9HW

Registered Number

08236621 (England and Wales)
SHELL BELLE COUTURE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets39,00010,000
Tangible assets419,85917,989
28,85927,989
Current assets
Stocks51,0001,000
Debtors-37
Cash at bank and on hand1,7019,983
2,70111,020
Creditors amounts falling due within one year6(68,426)(13,771)
Net current assets (liabilities)(65,725)(2,751)
Total assets less current liabilities(36,866)25,238
Creditors amounts falling due after one year7-(51,998)
Provisions for liabilities8(403)-
Net assets(37,269)(26,760)
Capital and reserves
Called up share capital11
Profit and loss account(37,270)(26,761)
Shareholders' funds(37,269)(26,760)
The financial statements were approved and authorised for issue by the Director on 8 August 2024, and are signed on its behalf by:
Michelle Blenkinsopp
Director
Registered Company No. 08236621
SHELL BELLE COUTURE LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Goodwill is considered to have a finite useful life and is amortised on a straight line basis over its expected life, which is 10 years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2310,00010,000
At 31 March 2410,00010,000
Amortisation and impairment
Charge for year1,0001,000
At 31 March 241,0001,000
Net book value
At 31 March 249,0009,000
At 31 March 2310,00010,000
4.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 April 2317,73840818,146
Additions-2,4002,400
At 31 March 2417,7382,80820,546
Depreciation and impairment
At 01 April 23-157157
Charge for year-530530
At 31 March 24-687687
Net book value
At 31 March 2417,7382,12119,859
At 31 March 2317,73825117,989
5.Stocks

2024

2023

££
Finished goods1,0001,000
Total1,0001,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,6466,061
Bank borrowings and overdrafts5,8627,487
Taxation and social security141223
Other creditors60,027-
Accrued liabilities and deferred income750-
Total68,42613,771
7.Creditors: amounts due after one year

2024

2023

££
Other creditors-51,998
Total-51,998
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)403-
Total403-