Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 04257439 Mr Christopher Burton Mrs Barbara Burton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04257439 2023-07-31 04257439 2024-07-31 04257439 2023-08-01 2024-07-31 04257439 frs-core:CurrentFinancialInstruments 2024-07-31 04257439 frs-core:ComputerEquipment 2024-07-31 04257439 frs-core:ComputerEquipment 2023-08-01 2024-07-31 04257439 frs-core:ComputerEquipment 2023-07-31 04257439 frs-core:FurnitureFittings 2024-07-31 04257439 frs-core:FurnitureFittings 2023-08-01 2024-07-31 04257439 frs-core:FurnitureFittings 2023-07-31 04257439 frs-core:PlantMachinery 2024-07-31 04257439 frs-core:PlantMachinery 2023-08-01 2024-07-31 04257439 frs-core:PlantMachinery 2023-07-31 04257439 frs-core:ShareCapital 2024-07-31 04257439 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04257439 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 04257439 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 04257439 frs-bus:SmallEntities 2023-08-01 2024-07-31 04257439 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04257439 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 04257439 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 04257439 frs-bus:OrdinaryShareClass1 2024-07-31 04257439 frs-bus:PreferenceShareClass1 2023-08-01 2024-07-31 04257439 frs-bus:PreferenceShareClass1 2024-07-31 04257439 frs-core:ListedExchangeTraded 2024-07-31 04257439 frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-07-31 04257439 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-07-31 04257439 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-07-31 04257439 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-07-31 04257439 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 04257439 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-07-31 04257439 frs-bus:Director1 2023-08-01 2024-07-31 04257439 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 04257439 frs-countries:EnglandWales 2023-08-01 2024-07-31 04257439 2022-07-31 04257439 2023-07-31 04257439 2022-08-01 2023-07-31 04257439 frs-core:CurrentFinancialInstruments 2023-07-31 04257439 frs-core:ShareCapital 2023-07-31 04257439 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 04257439 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 04257439 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31
Registered number: 04257439
Bellengers Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 04257439
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 785,952 717,741
785,952 717,741
CURRENT ASSETS
Debtors 6 90,010 90,010
Cash at bank and in hand 124,267 118,301
214,277 208,311
Creditors: Amounts Falling Due Within One Year 7 (876,368 ) (885,210 )
NET CURRENT ASSETS (LIABILITIES) (662,091 ) (676,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,861 40,842
NET ASSETS 123,861 40,842
CAPITAL AND RESERVES
Called up share capital 8 72 72
Profit and Loss Account 123,789 40,770
SHAREHOLDERS' FUNDS 123,861 40,842
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Burton
Director
17 April 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bellengers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04257439 . The registered office is 2nd Floor Stanley House, London Road, Hook, Hampshire, RG27 9GA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 
Financial instruments are recognised in the company's balance sheet when the company becomes party to 
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when 
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a 
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at 
transaction price including transaction costs and are subsequently carried at amortised cost using the 
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is 
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets 
classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual 
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the 
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference 
shares that are classified as debt, are initially recognised at transaction price unless the arrangement 
constitutes a financing transaction, where the debt instrument is measured at the present value of the future 
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are
not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of 
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year 
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at 
transaction price and subsequently measured at amortised cost using the effective interest method.
2.4. Investments
Invetsments are shown at market value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 453 2,149 1,074 3,676
As at 31 July 2024 453 2,149 1,074 3,676
Depreciation
As at 1 August 2023 453 2,149 1,074 3,676
As at 31 July 2024 453 2,149 1,074 3,676
Net Book Value
As at 31 July 2024 - - - -
As at 1 August 2023 - - - -
5. Investments
Listed
£
Cost
As at 1 August 2023 717,741
Additions 73,655
Disposals (92,785 )
Revaluations 87,341
As at 31 July 2024 785,952
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 785,952
As at 1 August 2023 717,741
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 90,000 90,000
Other debtors 10 10
90,010 90,010
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (3 ) (2 )
Amounts owed to participating interests 170,163 169,132
Other creditors 705,846 715,718
Taxation and social security 362 362
876,368 885,210
8. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
32 Ordinary Shares of £ 1.00 each 32 32
Preference Shares
2024 2023
Allotted, called up and fully paid £ £
40 Preference Shares of £ 1.00 each 40 40
9. Related Party Transactions
At the date of the balance sheet £88,252 (2023 - £93,252) was owed to the director and is included in other creditors.
At the date of the balance sheet £599,997 (2023 - £599,997) was owed to the shareholders of the company. No interest is payable on the balances and they are included in other creditors.
Included in other creditors is £170,163 (2023 - £169,131) owed to a company which is controlled by the director.
Page 4