Caseware UK (AP4) 2023.0.135 2023.0.135 false2023-12-01Dental practice activities22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08291064 2023-12-01 2024-11-30 08291064 2022-12-01 2023-11-30 08291064 2024-11-30 08291064 2023-11-30 08291064 c:Director1 2023-12-01 2024-11-30 08291064 d:PlantMachinery 2023-12-01 2024-11-30 08291064 d:PlantMachinery 2024-11-30 08291064 d:PlantMachinery 2023-11-30 08291064 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08291064 d:CurrentFinancialInstruments 2024-11-30 08291064 d:CurrentFinancialInstruments 2023-11-30 08291064 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08291064 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08291064 d:ShareCapital 2024-11-30 08291064 d:ShareCapital 2023-11-30 08291064 d:RetainedEarningsAccumulatedLosses 2024-11-30 08291064 d:RetainedEarningsAccumulatedLosses 2023-11-30 08291064 c:FRS102 2023-12-01 2024-11-30 08291064 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08291064 c:FullAccounts 2023-12-01 2024-11-30 08291064 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08291064 2 2023-12-01 2024-11-30 08291064 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Registered number: 08291064













A Bellaries Limited

Financial statements
Information for filing with the registrar

30 November 2024




 
A Bellaries Limited


Balance sheet
At 30 November 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
346
461

  
346
461

Current assets
  

Debtors
 5 
127,995
147,541

Cash at bank and in hand
  
8,661
13,363

  
136,656
160,904

Creditors: amounts falling due within one year
 6 
(48,344)
(49,518)

Net current assets
  
 
 
88,312
 
 
111,386

Total assets less current liabilities
  
88,658
111,847

Provisions for liabilities
  

Deferred tax
  
(87)
(115)

Net assets
  
88,571
111,732


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
88,569
111,730

Shareholders' funds
  
88,571
111,732


Page 1

 
A Bellaries Limited

    
Balance sheet (continued)
At 30 November 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 by: 27 March 2025.




A Bellaries
Director

Company registered number: 08291064
The notes on pages 3 to 4 form part of these financial statements. 



Page 2

 
A Bellaries Limited
 
 

Notes to the financial statements
Year ended 30 November 2024

1.


General information

A Bellaries Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is Low Gate Cottage, Low Gate Lane, Sawley, Ripon, North Yorkshire, HG4 3EL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents associate fees receivable during the period.

 
2.3

Interest income

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

 
2.4

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.

 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

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

Page 3

 
A Bellaries Limited
 
 

Notes to the financial statements
Year ended 30 November 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost


At 1 December 2023
4,604



At 30 November 2024

4,604



Depreciation


At 1 December 2023
4,143


Charge for the year
115



At 30 November 2024

4,258



Net book value



At 30 November 2024
346



At 30 November 2023
461


5.


Debtors

2024
2023
£
£


Trade debtors
20,321
18,887

Other debtors
107,674
128,654

127,995
147,541



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
45,128
47,190

Accruals and deferred income
3,216
2,328

48,344
49,518


Page 4