Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity11truefalse 12428109 2023-02-01 2024-01-31 12428109 2022-02-01 2023-01-31 12428109 2024-01-31 12428109 2023-01-31 12428109 c:Director1 2023-02-01 2024-01-31 12428109 d:CurrentFinancialInstruments 2024-01-31 12428109 d:CurrentFinancialInstruments 2023-01-31 12428109 d:Non-currentFinancialInstruments 2024-01-31 12428109 d:Non-currentFinancialInstruments 2023-01-31 12428109 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12428109 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12428109 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 12428109 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 12428109 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 12428109 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-01-31 12428109 d:ShareCapital 2024-01-31 12428109 d:ShareCapital 2023-01-31 12428109 d:RetainedEarningsAccumulatedLosses 2024-01-31 12428109 d:RetainedEarningsAccumulatedLosses 2023-01-31 12428109 c:FRS102 2023-02-01 2024-01-31 12428109 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12428109 c:FullAccounts 2023-02-01 2024-01-31 12428109 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12428109 2 2023-02-01 2024-01-31 12428109 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 12428109









BELHAVEN DESIGNS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
BELHAVEN DESIGNS LIMITED
REGISTERED NUMBER: 12428109

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
-
300

Debtors: amounts falling due within one year
 4 
12,687
45,862

Cash at bank and in hand
 5 
10,561
2,984

  
23,248
49,146

Creditors: amounts falling due within one year
 6 
(10,484)
(24,400)

Net current assets
  
 
 
12,764
 
 
24,746

Total assets less current liabilities
  
12,764
24,746

Creditors: amounts falling due after more than one year
 7 
(15,517)
(25,000)

  

Net liabilities
  
(2,753)
(254)


Capital and reserves
  

Called up share capital 
  
300
300

Profit and loss account
  
(3,053)
(554)

  
(2,753)
(254)


Page 1

 
BELHAVEN DESIGNS LIMITED
REGISTERED NUMBER: 12428109
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A Taub
Director

Date: 31 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BELHAVEN DESIGNS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Belhaven Designs Limited is a private company limited by shares and registered in England and
Wales. Its registered office address is Aston House, Cornwall Avenue, London, N3 1LF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, she continues to adopt the going concern basis in preparing the financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BELHAVEN DESIGNS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.




3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
BELHAVEN DESIGNS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
-
300


2024
2023
£
£

Due within one year

Amounts owed by group undertakings
8,000
12,500

Other debtors
4,687
33,362

12,687
45,862



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,561
2,984



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
9,482
10,000

Trade creditors
-
14,400

Accruals and deferred income
1,002
-

10,484
24,400



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,517
25,000


Page 5

 
BELHAVEN DESIGNS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
9,482
10,000

Amounts falling due 1-2 years

Bank loans
15,517
25,000



24,999
35,000


 
Page 6