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BELGRAVIA CAPITAL HOLDINGS LIMITED

Registered Number
06975106
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

BELGRAVIA CAPITAL HOLDINGS LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

BROWN, Daniel

Registered Address

Suite A 82 James Carter Road
Mildenhall
Bury St. Edmunds
IP28 7DE

Registered Number

06975106 (England and Wales)
BELGRAVIA CAPITAL HOLDINGS LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3(29,279)(61,447)
(29,279)(61,447)
Current assets
Debtors124,685130,871
Cash at bank and on hand22,4814,316
147,166135,187
Creditors amounts falling due within one year4(36,879)(31,264)
Net current assets (liabilities)110,287103,923
Total assets less current liabilities81,00842,476
Net assets81,00842,476
Capital and reserves
Called up share capital140140
Other reserves52,96534,965
Profit and loss account27,9037,371
Shareholders' funds81,00842,476
The financial statements were approved and authorised for issue by the Director on 25 April 2025, and are signed on its behalf by:
BROWN, Daniel
Director
Registered Company No. 06975106
BELGRAVIA CAPITAL HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 July 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The Company's functional and presentational currency is GBP. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
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 from the rendering of services.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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 profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
The Company only 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. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 August 23(61,447)(61,447)
Additions32,16832,168
At 31 July 24(29,279)(29,279)
Net book value
At 31 July 24(29,279)(29,279)
At 31 July 23(61,447)(61,447)

Notes

1Loans to group undertakings and participating interests
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,6521,115
Bank borrowings and overdrafts161333
Taxation and social security24,54924,549
Other creditors4,5175,267
Accrued liabilities and deferred income5,000-
Total36,87931,264
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.
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BROWN, Daniel72,7393,5113,51172,739
72,7393,5113,51172,739