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REGISTERED NUMBER: SC271323 (Scotland)















Financial Statements

for the Year Ended

31st December 2023

for

Bellshelf (Ninety Seven) Limited

Bellshelf (Ninety Seven) Limited (Registered number: SC271323)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 4

Bellshelf (Ninety Seven) Limited

Company Information
for the Year Ended 31st December 2023







DIRECTOR: Mrs J M Mcgouldrick





SECRETARY: Mrs J M Mcgouldrick





REGISTERED OFFICE: Stannergate House 41 Dundee Road West
Broughty Ferry
Dundee
DD5 1NB





REGISTERED NUMBER: SC271323 (Scotland)





ACCOUNTANTS: AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB

Bellshelf (Ninety Seven) Limited (Registered number: SC271323)

Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,000,000 2,000,000

CREDITORS
Amounts falling due within one year 5 1,629,874 1,629,874
NET CURRENT LIABILITIES (1,629,874 ) (1,629,874 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

370,126

370,126

CAPITAL AND RESERVES
Called up share capital 360,004 360,004
Retained earnings 10,122 10,122
SHAREHOLDERS' FUNDS 370,126 370,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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.

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 17th September 2024 and were signed by:





Mrs J M Mcgouldrick - Director


Bellshelf (Ninety Seven) Limited (Registered number: SC271323)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Bellshelf (Ninety Seven) Limited is a private company, limited by shares , registered in Scotland. 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.

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.

Deferred tax
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 NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Own
shares
£   
COST
At 1st January 2023
and 31st December 2023 2,000,000
NET BOOK VALUE
At 31st December 2023 2,000,000
At 31st December 2022 2,000,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings 1,629,874 1,629,874

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Bellshelf (Ninety Seven) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bellshelf (Ninety Seven) Limited for the year ended 31st December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Bellshelf (Ninety Seven) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bellshelf (Ninety Seven) Limited and state those matters that we have agreed to state to the director of Bellshelf (Ninety Seven) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bellshelf (Ninety Seven) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bellshelf (Ninety Seven) Limited. You consider that Bellshelf (Ninety Seven) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bellshelf (Ninety Seven) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB


17th September 2024