Silverfin false false 31/03/2025 01/04/2024 31/03/2025 Christiane Fischer-Smith 13/03/2017 Herbert Gordon Smith 15/12/2010 11 June 2025 The principal activity of the company continued to be that of cosmetic dentistry. SC390411 2025-03-31 SC390411 bus:Director1 2025-03-31 SC390411 bus:Director2 2025-03-31 SC390411 2024-03-31 SC390411 core:CurrentFinancialInstruments 2025-03-31 SC390411 core:CurrentFinancialInstruments 2024-03-31 SC390411 core:ShareCapital 2025-03-31 SC390411 core:ShareCapital 2024-03-31 SC390411 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC390411 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC390411 bus:OrdinaryShareClass1 2025-03-31 SC390411 bus:OrdinaryShareClass2 2025-03-31 SC390411 2024-04-01 2025-03-31 SC390411 bus:FilletedAccounts 2024-04-01 2025-03-31 SC390411 bus:SmallEntities 2024-04-01 2025-03-31 SC390411 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC390411 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC390411 bus:Director1 2024-04-01 2025-03-31 SC390411 bus:Director2 2024-04-01 2025-03-31 SC390411 2023-04-01 2024-03-31 SC390411 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 SC390411 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 SC390411 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 SC390411 bus:OrdinaryShareClass2 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC390411 (Scotland)

LA BELLE COURT LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

LA BELLE COURT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

Contents

LA BELLE COURT LTD

BALANCE SHEET

AS AT 31 MARCH 2025
LA BELLE COURT LTD

BALANCE SHEET (continued)

AS AT 31 MARCH 2025
Note 2025 2024
£ £
Current assets
Cash at bank and in hand 88,664 121,727
88,664 121,727
Creditors: amounts falling due within one year 3 ( 23,557) ( 15,308)
Net current assets 65,107 106,419
Total assets less current liabilities 65,107 106,419
Net assets 65,107 106,419
Capital and reserves
Called-up share capital 4 100 100
Profit and loss account 65,007 106,319
Total shareholders' funds 65,107 106,419

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of La Belle Court Ltd (registered number: SC390411) were approved and authorised for issue by the Board of Directors on 11 June 2025. They were signed on its behalf by:

Herbert Gordon Smith
Director
LA BELLE COURT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
LA BELLE COURT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
1. Accounting policies

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

General information and basis of accounting

La Belle Court Ltd (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 15 Academy Street, Forfar, DD8 2HA, United Kingdom.

The financial statements have been prepared under the historical cost convention, 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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Turnover

Turnover represents amounts receivable for cosmetic dentistry services net of trade discounts.

Turnover is recognised when the company has entitlement to the income in exchange for the provision of services.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

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.

Basic financial assets
Basic financial assets, which includes the bank balance, is measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, 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.

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

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Creditors: amounts falling due within one year

2025 2024
£ £
Other creditors 23,557 15,308

4. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
90 Ordinary A shares shares of £ 1.00 each 90 90
10 Ordinary B shares shares of £ 1.00 each 10 10
100 100