Silverfin false false 30/09/2024 11/09/2023 30/09/2024 A Carr 11/09/2023 04 June 2025 The principal activity of the Company during the period was that of designing, producing and selling a baby bottle washer, steriliser, and dryer and associated products. SC782178 2024-09-30 SC782178 bus:Director1 2024-09-30 SC782178 core:CurrentFinancialInstruments 2024-09-30 SC782178 core:ShareCapital 2024-09-30 SC782178 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC782178 bus:OrdinaryShareClass1 2024-09-30 SC782178 2023-09-11 2024-09-30 SC782178 bus:FilletedAccounts 2023-09-11 2024-09-30 SC782178 bus:SmallEntities 2023-09-11 2024-09-30 SC782178 bus:AuditExemptWithAccountantsReport 2023-09-11 2024-09-30 SC782178 bus:PrivateLimitedCompanyLtd 2023-09-11 2024-09-30 SC782178 bus:Director1 2023-09-11 2024-09-30 SC782178 bus:OrdinaryShareClass1 2023-09-11 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC782178 (Scotland)

BEBELLO LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 11 SEPTEMBER 2023 TO 30 SEPTEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

BEBELLO LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 11 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

Contents

BEBELLO LIMITED

BALANCE SHEET

AS AT 30 SEPTEMBER 2024
BEBELLO LIMITED

BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2024
Note 30.09.2024
£
Current assets
Debtors 3 44,285
Cash at bank and in hand 77
44,362
Creditors: amounts falling due within one year 4 ( 88,490)
Net current liabilities (44,128)
Total assets less current liabilities (44,128)
Net liabilities ( 44,128)
Capital and reserves
Called-up share capital 5 10,000
Profit and loss account ( 54,128 )
Total shareholder's deficit ( 44,128)

For the financial period ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Bebello Limited (registered number: SC782178) were approved and authorised for issue by the Director on 04 June 2025. They were signed on its behalf by:

A Carr
Director
BEBELLO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 11 SEPTEMBER 2023 TO 30 SEPTEMBER 2024
BEBELLO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 11 SEPTEMBER 2023 TO 30 SEPTEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Bebello Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 21/2 Marchmont Road, Edinburgh, EH9 1HY, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £44,128. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

As this is the company's first period since incorporation, the accounting period presented in the accounts is greater than 12 months. Additionally, there are no prior year comparative figures to show within the accounts.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of the baby bottle washer, steriliser, and dryer and associated products is recognised when the goods are physically delivered to the customer.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

Basic financial liabilities
Basic financial liabilities, including creditors, 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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

Period from
11.09.2023 to
30.09.2024
Number
Monthly average number of persons employed by the Company during the period, including the director 1

3. Debtors

30.09.2024
£
Other debtors 44,285

4. Creditors: amounts falling due within one year

30.09.2024
£
Other taxation and social security 500
Other creditors 87,990
88,490

5. Called-up share capital

30.09.2024
£
Allotted, called-up and fully-paid
10,000,000 Ordinary shares of £ 0.001 each 10,000