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REGISTERED NUMBER: 01498808 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Bellaine Limited

Bellaine Limited (Registered number: 01498808)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bellaine Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mrs E Bell





SECRETARY: Mrs E Bell





REGISTERED OFFICE: C/O APC Accountancy
73 Gilkes Street
Middlesbrough
Cleveland
TS1 5EH





REGISTERED NUMBER: 01498808 (England and Wales)





ACCOUNTANTS: APC Accountancy
Chartered Accountants
73 Gilkes Street
Middlesbrough
TS1 5EH

Bellaine Limited (Registered number: 01498808)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 732,355 732,696

CURRENT ASSETS
Debtors 5 2,104 4,558
Cash at bank 519,651 467,035
521,755 471,593
CREDITORS
Amounts falling due within one year 6 57,784 52,688
NET CURRENT ASSETS 463,971 418,905
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,196,326

1,151,601

PROVISIONS FOR LIABILITIES 7 19,206 19,291
NET ASSETS 1,177,120 1,132,310

CAPITAL AND RESERVES
Called up share capital 8 50 50
Revaluation reserve 57,000 61,560
Capital redemption reserve 50 50
Retained earnings 1,120,020 1,070,650
SHAREHOLDERS' FUNDS 1,177,120 1,132,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Bellaine Limited (Registered number: 01498808)

Balance Sheet - continued
30 June 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2024 and were signed by:





Mrs E Bell - Director


Bellaine Limited (Registered number: 01498808)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Bellaine Limited 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 represents net rents receivable, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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

Taxation
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Bellaine Limited (Registered number: 01498808)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 731,532 6,426 737,958
DEPRECIATION
At 1 July 2023 - 5,262 5,262
Charge for year - 341 341
At 30 June 2024 - 5,603 5,603
NET BOOK VALUE
At 30 June 2024 731,532 823 732,355
At 30 June 2023 731,532 1,164 732,696

The freehold properties are held for investment purposes and have been included in the balance sheet at 30 June 2024 at open market value for existing use. The valuation adopted is based on a September 1992 valuation. The directors have reviewed the carrying value at 30 June 2024 of all properties and have decided that there has been no significant change in open market values which would warrant amendment to book value.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 2,104 4,558

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors - 204
Taxation and social security 24,119 21,083
Other creditors 33,665 31,401
57,784 52,688

7. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 19,206 19,291

Deferred
tax
£   
Balance at 1 July 2023 19,291
timing differences (85 )
Balance at 30 June 2024 19,206

Bellaine Limited (Registered number: 01498808)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
50 Ordinary £1 50 50

9. ULTIMATE CONTROL

The company is under the control of it's director Mrs E Bell.