Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-04-011falsefalseManagement of real estate on a fee or contract basis1true 13195712 2023-04-01 2024-03-31 13195712 2022-03-01 2023-03-31 13195712 2024-03-31 13195712 2023-03-31 13195712 c:Director1 2023-04-01 2024-03-31 13195712 d:CurrentFinancialInstruments 2024-03-31 13195712 d:CurrentFinancialInstruments 2023-03-31 13195712 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13195712 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13195712 d:ShareCapital 2024-03-31 13195712 d:ShareCapital 2023-03-31 13195712 d:RetainedEarningsAccumulatedLosses 2024-03-31 13195712 d:RetainedEarningsAccumulatedLosses 2023-03-31 13195712 c:FRS102 2023-04-01 2024-03-31 13195712 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13195712 c:FullAccounts 2023-04-01 2024-03-31 13195712 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13195712 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 13195712














BELLABERTIE MANAGEMENT LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024

 
BELLABERTIE MANAGEMENT LTD
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 5


 
BELLABERTIE MANAGEMENT LTD
REGISTERED NUMBER:13195712

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
6,973
2,516

Cash at bank and in hand
  
1,524
28,988

  
8,497
31,504

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(143,766)
(101,017)

Net current liabilities
  
 
 
(135,269)
 
 
(69,513)

  

Net liabilities
  
(135,269)
(69,513)


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
(135,273)
(69,517)

  
(135,269)
(69,513)


Page 1

 
BELLABERTIE MANAGEMENT LTD
REGISTERED NUMBER:13195712
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 his 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 2 January 2025.




O R Luzon
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BELLABERTIE MANAGEMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Bellabertie Management Limited is a private company limited by shares and incorporated in England and Wales.The registered office is Flat 4, 66 Maresfield Garden, London, England, NW3 5TD.               
The principal activity of the company continued to be that of management of real estate.
The Company's functional currency and presentational currecny is £ sterling.  

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

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, the company continues to adopt the going concern basis in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts and rebates.

 
2.4

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 reporting date in the countries where the Company operates and generates income.

 
2.5

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.

Page 3

 
BELLABERTIE MANAGEMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

Page 4

 
BELLABERTIE MANAGEMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

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


4.


Debtors

2024
2023
£
£


Trade debtors
-
2,516

Other debtors
1,332
-

Prepayments and accrued income
5,641
-

6,973
2,516



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,650
-

Amounts owed to related parties
140,516
98,017

Accruals and deferred income
600
3,000

143,766
101,017



6.


Related party transactions

Amounts owed to related parties are amounts from an entity in which the director has a material interest. These amounts are interest free and repayable on demand.

 
Page 5