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REGISTERED NUMBER: 11956354 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Belle Brummell Ltd

Belle Brummell Ltd (Registered number: 11956354)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Belle Brummell Ltd

Company Information
for the Year Ended 30 April 2024







Directors: N R Fisher
C P Fisher





Registered office: 7 Waterloo Street
Hove
BN3 1AQ





Registered number: 11956354 (England and Wales)





Accountants: Wilson Sandford Limited
Chartered accountants
85 Church Road
Hove
East Sussex
BN3 2BB

Belle Brummell Ltd (Registered number: 11956354)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 4,639 4,557
Property, plant and equipment 5 5,852 7,139
10,491 11,696

Current assets
Inventories 36,000 40,500
Debtors 6 1,888 1,000
Cash at bank 7,380 20,154
45,268 61,654
Creditors: amounts falling due within
one year

7

109,457

218,391
Net current liabilities (64,189 ) (156,737 )
Total assets less current liabilities (53,698 ) (145,041 )

Creditors: amounts falling due after
more than one year

8

200,000

-
Net liabilities (253,698 ) (145,041 )

Belle Brummell Ltd (Registered number: 11956354)

Balance Sheet - continued
30 April 2024

2024 2023
Notes £    £    £    £   
Capital and reserves
Called up share capital 9 100 100
Retained earnings (253,798 ) (145,141 )
Shareholders' funds (253,698 ) (145,041 )

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:





N R Fisher - Director


Belle Brummell Ltd (Registered number: 11956354)

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

1. Statutory information

Belle Brummell Ltd 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.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goods and Services
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.This is usually on dispatch of the goods.

Rendering of services
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Belle Brummell Ltd (Registered number: 11956354)

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

2. Accounting policies - continued

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% reducing balance
Computer equipment - 25% straight line

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Stock is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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.

3. Employees and directors

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

Belle Brummell Ltd (Registered number: 11956354)

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

4. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 May 2023 4,971
Additions 632
At 30 April 2024 5,603
Amortisation
At 1 May 2023 414
Charge for year 550
At 30 April 2024 964
Net book value
At 30 April 2024 4,639
At 30 April 2023 4,557

5. Property, plant and equipment
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 May 2023 7,965 2,184 10,149
Additions - 375 375
At 30 April 2024 7,965 2,559 10,524
Depreciation
At 1 May 2023 2,290 720 3,010
Charge for year 1,195 467 1,662
At 30 April 2024 3,485 1,187 4,672
Net book value
At 30 April 2024 4,480 1,372 5,852
At 30 April 2023 5,675 1,464 7,139

Belle Brummell Ltd (Registered number: 11956354)

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

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 1,888 1,000

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 128 3,202
Other creditors 109,329 215,189
109,457 218,391

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Other creditors 200,000 -

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. Related party disclosures

Creditors include £307,760 (2023: £213,611) owed to the directors.