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Bella Carousel Childrens Boutique Ltd

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024




















Company Registration Number - 10352704

















AVENET ACCOUNTANCY

IFA Accountants



1.
Bella Carousel Childrens Boutique Ltd
COMPANY NUMBER - 10352704

Balance sheet as at 31 August 2024





2024
2023

Notes
£ £ £ £
FIXED ASSETS





Tangible assets 4
1,326
1,326

Current assets




Stocks
70,000
60,000

Cash at bank and in hand
653
4,637




70,653
64,637
Current liabilities




Creditors - Amounts
falling due within one year 5 218,200
203,901


NET CURRENT LIABILITIES

(147,547)
(139,264)


Total assets less current liabilities

(146,221)
(137,938)












CAPITAL AND RESERVES

Called up share capital 6
1
1

Profit and Loss account

(146,222)
(137,939)


Shareholders' funds

(146,221)
(137,938)



These financial statements have been prepared in accordance with the provisions of FRS102 Section 1A of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the directors' report and the profit and loss account have not been delivered.

For the financial year ended 31 August 2024, the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The members have not required the company to obtain an audit.


The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.


Approved by the board of directors on 29 May 2025
and signed on their behalf by:




R Burden



Director




The notes on pages 2 to 3 form an integral part of these accounts.


2.
Bella Carousel Childrens Boutique Ltd

Notes to the Financial Statements

For the year ended 31 August 2024


1. General Information

Bella Carousel Childrens Boutique Limited is a Private Company, limited by shares, domiciled in England and Wales, registration number 10352704.


The company's registered office is 4 Namu Road, Bournemouth, Dorset, BH9 2QU.


2. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102, section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.


This is the first year in which the financial statements have been prepared under FRS102. Details of the transition to FRS 102 are disclosed in note 7.


Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents goods supplied or services rendered, stated net of Value Added Tax. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.


Tangible fixed assets and depreciation

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:


Office and computer equipment - 18% reducing balance


Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.


Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.


3. Employees

The average number employed by the company (including directors) during the year 2024 was 2
and in the previous year 2023 was 2.


3.
Bella Carousel Childrens Boutique Ltd

Notes to the Financial Statements

For the year ended 31 August 2024


4. Fixed assets - tangible

Plant and

Machinery

etc.


Fair value £


At 1 September 2023 1,326
and 31 August 2024


Net book values
At 31 August 2024 1,326
At 1 September 2023 1,326





2024
2023


£
£
5. Creditors

Amounts falling due within one year:



Bank Loan 15,219
9,511
Trade creditors 150
600
Taxation and social security (2,218)
(1,790)
Director's Current Accounts 205,049
195,580


218,200 203,901



6. Called up share capital

There was no change in share capital during the year.


Allotted, called up and fully paid



Ordinary shares of £1 each 1
1



7. Impact of first year adoption of FRS102

The accounting policies applied under the company's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or the profit or loss.