Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31false2023-08-01rights management services to the television industry22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08629261 2023-08-01 2024-07-31 08629261 2022-08-01 2023-07-31 08629261 2024-07-31 08629261 2023-07-31 08629261 c:Director1 2023-08-01 2024-07-31 08629261 c:Director2 2023-08-01 2024-07-31 08629261 d:FurnitureFittings 2023-08-01 2024-07-31 08629261 d:OfficeEquipment 2023-08-01 2024-07-31 08629261 d:OtherPropertyPlantEquipment 2023-08-01 2024-07-31 08629261 d:OtherPropertyPlantEquipment 2024-07-31 08629261 d:OtherPropertyPlantEquipment 2023-07-31 08629261 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08629261 d:CurrentFinancialInstruments 2024-07-31 08629261 d:CurrentFinancialInstruments 2023-07-31 08629261 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08629261 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08629261 d:ShareCapital 2024-07-31 08629261 d:ShareCapital 2023-07-31 08629261 d:RetainedEarningsAccumulatedLosses 2024-07-31 08629261 d:RetainedEarningsAccumulatedLosses 2023-07-31 08629261 c:OrdinaryShareClass1 2023-08-01 2024-07-31 08629261 c:OrdinaryShareClass1 2024-07-31 08629261 c:OrdinaryShareClass1 2023-07-31 08629261 c:OrdinaryShareClass2 2023-08-01 2024-07-31 08629261 c:OrdinaryShareClass2 2024-07-31 08629261 c:OrdinaryShareClass2 2023-07-31 08629261 c:FRS102 2023-08-01 2024-07-31 08629261 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 08629261 c:FullAccounts 2023-08-01 2024-07-31 08629261 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 08629261 2 2023-08-01 2024-07-31 08629261 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08629261









BELLE VIE TV LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
BELLE VIE TV LIMITED
REGISTERED NUMBER: 08629261

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,923
7,910

  
7,923
7,910

Current assets
  

Debtors: amounts falling due within one year
 5 
10,028
17,087

Cash at bank and in hand
  
296,010
291,891

  
306,038
308,978

Creditors: amounts falling due within one year
 6 
(17,638)
(24,148)

Net current assets
  
 
 
288,400
 
 
284,830

Total assets less current liabilities
  
296,323
292,740

  

Net assets
  
296,323
292,740


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
296,223
292,640

  
296,323
292,740


Page 1

 
BELLE VIE TV LIMITED
REGISTERED NUMBER: 08629261
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The directors consider 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 directors acknowledge their 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 comprehensive income 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 on 9 November 2024.




M Bruce
I Bruce
Director
Director

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

Page 2

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Belle Vie TV Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. 
The principal activity of the company during the year has been that of rights management services to the television industry.

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

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.

 
2.3

Interest income

Interest income is recognised in statement of comprehensive income using the effective interest method.

Page 3

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance basis
Office equipment
-
25% straight line basis

 
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.

Page 4

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
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

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Other fixed assets

£



Cost or valuation


At 1 August 2023
31,691


Additions
2,208


Disposals
(1,564)



At 31 July 2024

32,335



Depreciation


At 1 August 2023
23,781


Charge for the year on owned assets
2,195


Disposals
(1,564)



At 31 July 2024

24,412



Net book value



At 31 July 2024
7,923



At 31 July 2023
7,910

Page 5

 
BELLE VIE TV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
10,028
17,087



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
54
138

Corporation tax
8,491
16,318

Other taxation and social security
6,087
4,978

Other creditors
130
-

Accruals and deferred income
2,876
2,714

17,638
24,148



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



67 (2023 - 67) A Ordinary shares of £1.00 each
67
67
33 (2023 - 33) B Ordinary shares of £1.00 each
33
33

100

100



8.


Related party transactions

Directors have an interest in dividends paid of £32,500 (2023 - £65,000)

Page 6