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Company Registration No. 9795656 (England and Wales)
BELLE EMPORIUM FASHION LTD. Unaudited accounts for the year ended 30 September 2024
BELLE EMPORIUM FASHION LTD. Unaudited accounts Contents
Page
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BELLE EMPORIUM FASHION LTD. Company Information for the year ended 30 September 2024
Directors
Yvonne Pickett Yvonne Michelle Pickett
Company Number
9795656 (England and Wales)
Registered Office
The Stables Cranshaw Lane Widnes Cheshire WA8 5BE United Kingdom
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BELLE EMPORIUM FASHION LTD. Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,867 
17,926 
Current assets
Inventories
7,000 
15,000 
Debtors
1,647 
266 
Cash at bank and in hand
(10,860)
(3,438)
(2,213)
11,828 
Creditors: amounts falling due within one year
(54,724)
(53,839)
Net current liabilities
(56,937)
(42,011)
Total assets less current liabilities
(40,070)
(24,085)
Creditors: amounts falling due after more than one year
(26,336)
(32,524)
Net liabilities
(66,406)
(56,609)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(66,407)
(56,610)
Shareholders' funds
(66,406)
(56,609)
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2025 and were signed on its behalf by
Yvonne Pickett Director Company Registration No. 9795656
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BELLE EMPORIUM FASHION LTD. Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
BELLE EMPORIUM FASHION LTD. is a private company, limited by shares, registered in England and Wales, registration number 9795656. The registered office is The Stables, Cranshaw Lane, Widnes, Cheshire, WA8 5BE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% reducing balance
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
17,417 
1,887 
4,174 
23,478 
Additions
- 
208 
- 
208 
Disposals
- 
- 
(2,333)
(2,333)
At 30 September 2024
17,417 
2,095 
1,841 
21,353 
Depreciation
At 1 October 2023
1,202 
862 
3,488 
5,552 
Charge for the year
342 
524 
401 
1,267 
On disposals
- 
- 
(2,333)
(2,333)
At 30 September 2024
1,544 
1,386 
1,556 
4,486 
Net book value
At 30 September 2024
15,873 
709 
285 
16,867 
At 30 September 2023
16,215 
1,025 
686 
17,926 
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BELLE EMPORIUM FASHION LTD. Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
1,647 
266 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
35,150 
20,206 
VAT
2,028 
738 
Taxes and social security
(116)
(116)
Loans from directors
17,300 
32,590 
Accruals
362 
421 
54,724 
53,839 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
26,336 
32,524 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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