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REGISTERED NUMBER: 04442206 (England and Wales)












REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

BELLIVER LIMITED

BELLIVER LIMITED (REGISTERED NUMBER: 04442206)






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




Page

Company Information 1

Report of the Directors 2

Statement of Financial Position 3

Notes to the Financial Statements 5


BELLIVER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: S F Fetherston
Mrs V C Gonzales - Flower





SECRETARY: Mrs V C Gonzales - Flower





REGISTERED OFFICE: Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: 04442206 (England and Wales)





ACCOUNTANTS: Cook & Partners Limited
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

BELLIVER LIMITED (REGISTERED NUMBER: 04442206)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31ST AUGUST 2024

The directors present their report with the financial statements of the company for the year ended 31st August 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1st September 2023 to the date of this report.

S F Fetherston
Mrs V C Gonzales - Flower

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S F Fetherston - Director


21st March 2025

BELLIVER LIMITED (REGISTERED NUMBER: 04442206)

STATEMENT OF FINANCIAL POSITION
31ST AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,355 919

CURRENT ASSETS
Debtors 5 50,042 52,088
Cash at bank and in hand 14,195 1,262
64,237 53,350
CREDITORS
Amounts falling due within one year 6 85,717 68,582
NET CURRENT LIABILITIES (21,480 ) (15,232 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(20,125

)

(14,313

)

CREDITORS
Amounts falling due after more than one
year

7

37,107

38,789
NET LIABILITIES (57,232 ) (53,102 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (57,234 ) (53,104 )
SHAREHOLDERS' FUNDS (57,232 ) (53,102 )

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

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

BELLIVER LIMITED (REGISTERED NUMBER: 04442206)

STATEMENT OF FINANCIAL POSITION - continued
31ST AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st March 2025 and were signed on its behalf by:





S F Fetherston - Director


BELLIVER LIMITED (REGISTERED NUMBER: 04442206)

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

1. STATUTORY INFORMATION

Belliver 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

Accounting convention
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.

Going Concern Justification
The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 August 2022 have been prepared using the going concern basis of accounting.

Revenue
Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.

Revenue is recognised on the sale of goods when the goods are delivered and title has passed. Revenue is recognised on the provision of services once completed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BELLIVER LIMITED (REGISTERED NUMBER: 04442206)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st September 2023 3,014 11,361 14,375
Additions - 666 666
At 31st August 2024 3,014 12,027 15,041
DEPRECIATION
At 1st September 2023 3,014 10,442 13,456
Charge for year - 230 230
At 31st August 2024 3,014 10,672 13,686
NET BOOK VALUE
At 31st August 2024 - 1,355 1,355
At 31st August 2023 - 919 919

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 50,042 52,088

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,521 5,360
Trade creditors 40 (4 )
Taxation and social security 436 -
Other creditors 81,720 63,226
85,717 68,582

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 37,107 38,789