0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-03-01 Sage Accounts Production Advanced 2023 - FRS102_2023 272,324 272,324 272,324 xbrli:pure xbrli:shares iso4217:GBP 05366238 2023-03-01 2023-12-31 05366238 2023-12-31 05366238 2023-02-28 05366238 2022-03-01 2023-02-28 05366238 2023-02-28 05366238 2022-02-28 05366238 bus:Director3 2023-03-01 2023-12-31 05366238 core:WithinOneYear 2023-12-31 05366238 core:WithinOneYear 2023-02-28 05366238 core:ShareCapital 2023-12-31 05366238 core:ShareCapital 2023-02-28 05366238 core:RetainedEarningsAccumulatedLosses 2023-12-31 05366238 core:RetainedEarningsAccumulatedLosses 2023-02-28 05366238 core:LandBuildings 2023-12-31 05366238 core:LandBuildings 2023-02-28 05366238 bus:SmallEntities 2023-03-01 2023-12-31 05366238 bus:AuditExempt-NoAccountantsReport 2023-03-01 2023-12-31 05366238 bus:SmallCompaniesRegimeForAccounts 2023-03-01 2023-12-31 05366238 bus:PrivateLimitedCompanyLtd 2023-03-01 2023-12-31 05366238 bus:FullAccounts 2023-03-01 2023-12-31
COMPANY REGISTRATION NUMBER: 05366238
BELLBOURNE ESTATES LTD
Filleted Unaudited Financial Statements
31 December 2023
BELLBOURNE ESTATES LTD
Statement of Financial Position
31 December 2023
31 Dec 23
28 Feb 23
Note
£
£
£
Fixed assets
Tangible assets
4
272,324
272,324
Current assets
Debtors
5
3,757
3,242
Cash at bank and in hand
100,921
71,447
---------
--------
104,678
74,689
Creditors: amounts falling due within one year
6
267,929
247,462
---------
---------
Net current liabilities
163,251
172,773
---------
---------
Total assets less current liabilities
109,073
99,551
---------
--------
Net assets
109,073
99,551
---------
--------
Capital and reserves
Called up share capital
2
2
Profit and loss account
109,071
99,549
---------
--------
Shareholders funds
109,073
99,551
---------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
BELLBOURNE ESTATES LTD
Statement of Financial Position (continued)
31 December 2023
These financial statements were approved by the board of directors and authorised for issue on 21 October 2024 , and are signed on behalf of the board by:
S Friedman
Director
Company registration number: 05366238
BELLBOURNE ESTATES LTD
Notes to the Financial Statements
Period from 1 March 2023 to 31 December 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
4. Tangible assets
Land and buildings
£
Cost
At 1 March 2023 and 31 December 2023
272,324
---------
Depreciation
At 1 March 2023 and 31 December 2023
---------
Carrying amount
At 31 December 2023
272,324
---------
At 28 February 2023
272,324
---------
5. Debtors
31 Dec 23
28 Feb 23
£
£
Trade debtors
3,515
3,000
Other debtors
242
242
-------
-------
3,757
3,242
-------
-------
6. Creditors: amounts falling due within one year
31 Dec 23
28 Feb 23
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
228,020
212,317
Corporation tax
8,272
5,016
Other creditors
31,637
30,129
---------
---------
267,929
247,462
---------
---------