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REGISTERED NUMBER: 05869758 (England and Wales)


































Unaudited Financial Statements

for the Year Ended 31 July 2024

for

BELLA BATHROOMS LIMITED

BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BELLA BATHROOMS LIMITED

Company Information
for the year ended 31 July 2024







DIRECTOR: J Chapman





SECRETARY: J Chapman





REGISTERED OFFICE: Unit 10
Bowburn South Industrial Est
Bowburn
Durham
Co. Durham
DH6 5AD





REGISTERED NUMBER: 05869758 (England and Wales)





ACCOUNTANTS: Mitchells Grievson Limited
Kensington House
3 Kensington
Bishop Auckland
Co. Durham
DL14 6HX

BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 739 786
Tangible assets 5 112,220 95,215
112,959 96,001

CURRENT ASSETS
Stocks 505,102 608,478
Debtors 6 32,585 32,072
Cash at bank and in hand 1,326,929 1,007,610
1,864,616 1,648,160
CREDITORS
Amounts falling due within one year 7 459,228 447,739
NET CURRENT ASSETS 1,405,388 1,200,421
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,518,347

1,296,422

PROVISIONS FOR LIABILITIES 28,367 23,804
NET ASSETS 1,489,980 1,272,618

CAPITAL AND RESERVES
Called up share capital 50 50
Capital redemption reserve 50 50
Retained earnings 1,489,880 1,272,518
SHAREHOLDERS' FUNDS 1,489,980 1,272,618

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)

Balance Sheet - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2025 and were signed by:





J Chapman - Director


BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)

Notes to the Financial Statements
for the year ended 31 July 2024

1. STATUTORY INFORMATION

Bella Bathrooms 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

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents & licences
Amortisation is provided to write off each asset at a rate of 4% on cost.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 August 2023
and 31 July 2024 1,186
AMORTISATION
At 1 August 2023 400
Amortisation for year 47
At 31 July 2024 447
NET BOOK VALUE
At 31 July 2024 739
At 31 July 2023 786

BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 August 2023 1,248 168,057 8,686
Additions - 778 -
Disposals - - -
At 31 July 2024 1,248 168,835 8,686
DEPRECIATION
At 1 August 2023 - 81,438 8,465
Charge for year - 21,833 55
Eliminated on disposal - - -
At 31 July 2024 - 103,271 8,520
NET BOOK VALUE
At 31 July 2024 1,248 65,564 166
At 31 July 2023 1,248 86,619 221

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 38,851 11,343 228,185
Additions 81,894 - 82,672
Disposals (40,840 ) - (40,840 )
At 31 July 2024 79,905 11,343 270,017
DEPRECIATION
At 1 August 2023 34,764 8,303 132,970
Charge for year 3,593 1,048 26,529
Eliminated on disposal (1,702 ) - (1,702 )
At 31 July 2024 36,655 9,351 157,797
NET BOOK VALUE
At 31 July 2024 43,250 1,992 112,220
At 31 July 2023 4,087 3,040 95,215

BELLA BATHROOMS LIMITED (REGISTERED NUMBER: 05869758)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 23,030
DEPRECIATION
At 1 August 2023
and 31 July 2024 17,260
NET BOOK VALUE
At 31 July 2024 5,770
At 31 July 2023 5,770

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 17,951 13,087
Other debtors 14,634 18,985
32,585 32,072

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 349,069 337,113
Taxation and social security 103,548 103,370
Other creditors 6,611 7,256
459,228 447,739

8. ULTIMATE CONTROLLING PARTY

The controlling party is J Chapman.