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REGISTERED NUMBER: 08962509 (England and Wales)














BELLEVA HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2024






BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BELLEVA HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2024







DIRECTORS: S L Roberts
M J Roberts
D P Roberts
Mrs A Roberts





REGISTERED OFFICE: Beauchamp House
402-403 Stourport Road
Kidderminster
Worcestershire
DY11 7BG





REGISTERED NUMBER: 08962509 (England and Wales)

BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

BALANCE SHEET
31ST JANUARY 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 222,319 210,080
Investments 6 12 12
222,331 210,092

CURRENT ASSETS
Debtors 7 10,758 309,176
Cash at bank 1,086,130 457,286
1,096,888 766,462
CREDITORS
Amounts falling due within one year 8 95,361 24,814
NET CURRENT ASSETS 1,001,527 741,648
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,223,858

951,740

CREDITORS
Amounts falling due after more than one
year

9

(46,968

)

(54,891

)

PROVISIONS FOR LIABILITIES 10 (30,362 ) (19,435 )

ACCRUALS AND DEFERRED INCOME (6,614 ) (8,819 )
NET ASSETS 1,139,914 868,595

CAPITAL AND RESERVES
Called up share capital 11 16 16
Retained earnings 1,139,898 868,579
SHAREHOLDERS' FUNDS 1,139,914 868,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

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

BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

BALANCE SHEET - continued
31ST JANUARY 2024


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 Board of Directors and authorised for issue on 22nd October 2024 and were signed on its behalf by:





D P Roberts - Director


BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024

1. STATUTORY INFORMATION

Belleva Holdings Limited 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.

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.

Preparation of consolidated financial statements
The financial statements contain information about Belleva Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents the net invoiced sale of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of one years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st February 2023
and 31st January 2024 2
AMORTISATION
At 1st February 2023
and 31st January 2024 2
NET BOOK VALUE
At 31st January 2024 -
At 31st January 2023 -

BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1st February 2023 261,940 190 203,178 2,599 467,907
Additions 19,695 - 57,285 - 76,980
At 31st January 2024 281,635 190 260,463 2,599 544,887
DEPRECIATION
At 1st February 2023 135,343 171 119,716 2,597 257,827
Charge for year 36,573 19 28,149 - 64,741
At 31st January 2024 171,916 190 147,865 2,597 322,568
NET BOOK VALUE
At 31st January 2024 109,719 - 112,598 2 222,319
At 31st January 2023 126,597 19 83,462 2 210,080

The net book value of tangible fixed assets includes £ 38,400 (2023 - £ 48,000 ) in respect of assets held under hire purchase contracts.

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1st February 2023
and 31st January 2024 12
NET BOOK VALUE
At 31st January 2024 12
At 31st January 2023 12

7. DEBTORS
2024 2023
£ £
Amounts falling due within one year:
Amounts owed by group undertakings - 296,866
Directors' current accounts 927 -
Tax - 7,378
VAT 4,899 -
5,826 304,244

Amounts falling due after more than one year:
Tax 4,932 4,932

Aggregate amounts 10,758 309,176

BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts 3,160 2,984
Amounts owed to group undertakings 55,825 -
VAT - 9,924
Directors' current accounts 28,410 1,666
Accrued expenses 998 949
Deferred government grants 6,968 9,291
95,361 24,814

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Hire purchase contracts 32,678 35,838
Deferred government grants 14,290 19,053
46,968 54,891

10. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 30,362 19,435

Deferred tax
£
Balance at 1st February 2023 19,435
Provided during year 10,927
Balance at 31st January 2024 30,362

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
16 Ordinary £1 16 16

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st January 2024 and 31st January 2023:

2024 2023
£ £
M J Roberts
Balance outstanding at start of year - 14,647
Amounts repaid - (14,647 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

BELLEVA HOLDINGS LIMITED (REGISTERED NUMBER: 08962509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs A Roberts
Balance outstanding at start of year - -
Amounts advanced 927 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 927 -

Interest of £0 (2023 - £45) was charged by the company in respect of the overdrawn directors loan accounts.

13. RELATED PARTY DISCLOSURES

Central Storage Systems Limited is a wholly owned subsidiary of Belleva Holdings Limited. During the year a dividend of £450,000 (2023 - £450,000) was paid to Belleva Holdings Limited. As at 31st January 2024 an amount of £55,4744 (2023 - £290,014 was owed to Belleva Holdings Limited) was owed to Central Storage Systems Limited.

During the year a management charge of £80,400 (2022 - £80,400) was made by Belleva Holdings Limited to Central Storage Limited.

Central Mezzanines Limited is a wholly owned subsidiary of Belleva Holdings Limited. As at 31st January 2024 an amount of £351 (2023 - £6,852 was owed by Central Mezzabines Limited) was owed to Central Mezzanines Limited.