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BELLANN BOARD & PACKAGING CO.LIMITED

Registered Number
06368556
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BELLANN BOARD & PACKAGING CO.LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

THANE, Barry

Company Secretary

THANE, Helen Jayne

Registered Address

Balderstone Lane
Heasandford Industrial Lane
Burnley
BB10 2BQ

Registered Number

06368556 (England and Wales)
BELLANN BOARD & PACKAGING CO.LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments41,055,1411,055,141
Investment property31,347,2591,347,259
2,402,4002,402,400
Current assets
Debtors59812,813
Cash at bank and on hand99,545118,171
100,526120,984
Creditors amounts falling due within one year6(1,243,455)(1,251,098)
Net current assets (liabilities)(1,142,929)(1,130,114)
Total assets less current liabilities1,259,4711,272,286
Creditors amounts falling due after one year7(736,638)(791,004)
Net assets522,833481,282
Capital and reserves
Called up share capital1,0001,000
Profit and loss account521,833480,282
Shareholders' funds522,833481,282
The financial statements were approved and authorised for issue by the Director on 23 January 2025, and are signed on its behalf by:
THANE, Barry
Director
Registered Company No. 06368556
BELLANN BOARD & PACKAGING CO.LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property
The investment property was purchased in February 2020 at its market value. It is the opinion of the directors that this valuation has not materiality altered at the period end date.

£
Fair value at 01 November 231,347,259
At 31 October 241,347,259
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 November 231,055,1411,055,141
At 31 October 241,055,1411,055,141
Net book value
At 31 October 241,055,1411,055,141
At 31 October 231,055,1411,055,141

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Other debtors9812,813
Total9812,813
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,4332,088
Bank borrowings and overdrafts55,00055,000
Amounts owed to related parties1,155,4231,170,558
Taxation and social security23,35719,210
Other creditors4,2424,242
Total1,243,4551,251,098
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings and overdrafts are secured by a fixed and floating charge over the company's property.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts736,638791,004
Total736,638791,004
Bank borrowings and overdrafts are secured by a fixed and floating charge over the company's property.
8.Creditors: amounts due after 5 years
Bank loans repayable after more than five years amount to £516,638 (2023 : £571,004).
9.Contingent liabilities
The company operates within a VAT Group, this results in the company being jointly and severally liable for the debts of the group.
10.Related party transactions
On 1 November 2023 the company owed the Director £4,242. During the period there was no movements. At 31 October 2024 the company owed the Director £4,242. No interest was charged on this loan and the loan is repayable on demand.
11.Parent-subsidiary relationships
The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.