1 October 2022 false No description of principal activity Taxfiler 2024.5 12190550business:PrivateLimitedCompanyLtd2022-10-012023-09-30 121905502022-09-30 121905502022-10-012023-09-30 12190550business:AuditExemptWithAccountantsReport2022-10-012023-09-30 12190550business:FilletedAccounts2022-10-012023-09-30 121905502023-09-30 12190550business:Director12022-10-012023-09-30 12190550business:RegisteredOffice2022-10-012023-09-30 121905502022-09-30 12190550core:WithinOneYear2023-09-30 12190550core:WithinOneYear2022-09-30 12190550core:AfterOneYear2023-09-30 12190550core:AfterOneYear2022-09-30 12190550core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 12190550core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 12190550core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12190550core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 12190550core:PreviouslyStatedAmount2023-09-30 12190550core:PreviouslyStatedAmount2022-09-30 12190550business:SmallEntities2022-10-012023-09-30 12190550countries:EnglandWales2022-10-012023-09-30 12190550core:PlantMachinery2022-10-012023-09-30 12190550core:FurnitureFittings2022-10-012023-09-30 12190550core:Goodwill2022-09-30 12190550core:Goodwill2023-09-30 12190550core:Goodwill2022-10-012023-09-30 12190550core:PlantMachinery2022-09-30 12190550core:FurnitureFittings2022-09-30 12190550core:PlantMachinery2023-09-30 12190550core:FurnitureFittings2023-09-30 12190550business:Director112022-10-012023-09-30 12190550business:Director112022-09-30 12190550business:Director112023-09-30 121905502021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12190550 (England and Wales)
BELLA CALABRIA LIMITED Unaudited accounts for the year ended 30 September 2023
BELLA CALABRIA LIMITED Unaudited accounts Contents
Page
- 2 -
BELLA CALABRIA LIMITED Company Information for the year ended 30 September 2023
Director
Roberto Fortuna
Company Number
12190550 (England and Wales)
Registered Office
1st Floor 50 High Street Cosham Portsmouth Hampshire PO6 3AG England
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
- 3 -
BELLA CALABRIA LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,250 
6,000 
Tangible assets
22,168 
26,777 
27,418 
32,777 
Current assets
Inventories
2,061 
2,061 
Debtors
67,545 
9,961 
Cash at bank and in hand
20,112 
18,668 
89,718 
30,690 
Creditors: amounts falling due within one year
(160,102)
(97,093)
Net current liabilities
(70,384)
(66,403)
Total assets less current liabilities
(42,966)
(33,626)
Creditors: amounts falling due after more than one year
(16,666)
(26,667)
Provisions for liabilities
Deferred tax
(4,212)
(5,088)
Net liabilities
(63,844)
(65,381)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(63,845)
(65,382)
Shareholders' funds
(63,844)
(65,381)
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 July 2024 and were signed on its behalf by
Roberto Fortuna Director Company Registration No. 12190550
- 4 -
BELLA CALABRIA LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
BELLA CALABRIA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12190550. The registered office is 1st Floor 50 High Street, Cosham, Portsmouth, Hampshire, PO6 3AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Fixtures & fittings
15% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
7,500 
At 30 September 2023
7,500 
Amortisation
At 1 October 2022
1,500 
Charge for the year
750 
At 30 September 2023
2,250 
Net book value
At 30 September 2023
5,250 
At 30 September 2022
6,000 
- 5 -
BELLA CALABRIA LIMITED Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
16,392 
24,050 
40,442 
At 30 September 2023
16,392 
24,050 
40,442 
Depreciation
At 1 October 2022
4,549 
9,116 
13,665 
Charge for the year
2,369 
2,240 
4,609 
At 30 September 2023
6,918 
11,356 
18,274 
Net book value
At 30 September 2023
9,474 
12,694 
22,168 
At 30 September 2022
11,843 
14,934 
26,777 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
5,658 
Other debtors
63,545 
303 
63,545 
5,961 
Amounts falling due after more than one year
Other debtors
4,000 
4,000 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
99,785 
46,384 
Trade creditors
11,285 
6,880 
Taxes and social security
26,591 
18,349 
Other creditors
1,152 
1,524 
Loans from directors
- 
3,716 
Accruals
11,289 
10,240 
160,102 
97,093 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,666 
26,667 
- 6 -
BELLA CALABRIA LIMITED Notes to the Accounts for the year ended 30 September 2023
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Roberto Fortuna
Director Loan Account
(3,716)
(4,100)
(22,542)
14,726 
(3,716)
(4,100)
(22,542)
14,726 
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 7 -