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Company Registration No. 05950684 (England and Wales)
Bellapierre Cosmetics Limited Unaudited accounts for the year ended 31 December 2023
Bellapierre Cosmetics Limited Unaudited accounts Contents
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Bellapierre Cosmetics Limited Company Information for the year ended 31 December 2023
Directors
G Scetbon D Orencyr
Secretary
G Scetbon
Company Number
05950684 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Bellapierre Cosmetics Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,292 
29,880 
Current assets
Inventories
253,383 
324,468 
Debtors
480,437 
524,122 
Cash at bank and in hand
136,263 
353,605 
870,083 
1,202,195 
Creditors: amounts falling due within one year
(504,523)
(73,373)
Net current assets
365,560 
1,128,822 
Net assets
392,852 
1,158,702 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
392,752 
1,158,602 
Shareholders' funds
392,852 
1,158,702 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 8 September 2024 and were signed on its behalf by
G Scetbon Director Company Registration No. 05950684
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Bellapierre Cosmetics Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Bellapierre Cosmetics Limited is a private company, limited by shares, registered in England and Wales, registration number 05950684. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
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.
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.
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
20% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Bellapierre Cosmetics Limited Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
109,436 
40,633 
150,069 
Additions
4,234 
- 
4,234 
At 31 December 2023
113,670 
40,633 
154,303 
Depreciation
At 1 January 2023
83,477 
36,712 
120,189 
Charge for the year
6,038 
784 
6,822 
At 31 December 2023
89,515 
37,496 
127,011 
Net book value
At 31 December 2023
24,155 
3,137 
27,292 
At 31 December 2022
25,959 
3,921 
29,880 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
253,383 
324,468 
253,383 
324,468 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
51,666 
3,481 
Accrued income and prepayments
30,779 
60,918 
Other debtors
397,992 
459,723 
480,437 
524,122 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,353 
38,318 
Trade creditors
5,930 
13,180 
Taxes and social security
4,525 
3,950 
Other creditors
73,358 
332 
Loans from directors
412,507 
11,743 
Accruals
5,850 
5,850 
504,523 
73,373 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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