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
Bellapierre Cosmetics Limited
Company Information
for the year ended 31 December 2023
Directors
G Scetbon
D Orencyr
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
Bellapierre Cosmetics Limited
Statement of financial position
as at 31 December 2023
Tangible assets
27,292
29,880
Inventories
253,383
324,468
Cash at bank and in hand
136,263
353,605
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
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
Bellapierre Cosmetics Limited
Notes to the Accounts
for the year ended 31 December 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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.
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.
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.
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
At 31 December 2023
113,670
40,633
154,303
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
At 31 December 2023
24,155
3,137
27,292
At 31 December 2022
25,959
3,921
29,880
Finished goods
253,383
324,468
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
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Creditors: amounts falling due within one year
2023
2022
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
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Average number of employees
During the year the average number of employees was 2 (2022: 2).