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REGISTERED NUMBER: 00384105 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BELLAMYS (M & A) LIMITED

BELLAMYS (M & A) LIMITED (REGISTERED NUMBER: 00384105)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BELLAMYS (M & A) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: L A Bellamy
Mrs J L Bellamy





SECRETARY: Mrs J L Bellamy





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 00384105 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

BELLAMYS (M & A) LIMITED (REGISTERED NUMBER: 00384105)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 200 1,688

CURRENT ASSETS
Stocks 715,115 727,980
Debtors 4 68,131 108,522
Cash at bank and in hand 240,048 155,051
1,023,294 991,553
CREDITORS
Amounts falling due within one year 5 305,452 294,047
NET CURRENT ASSETS 717,842 697,506
TOTAL ASSETS LESS CURRENT LIABILITIES 718,042 699,194

PROVISIONS FOR LIABILITIES 38 -
NET ASSETS 718,004 699,194

CAPITAL AND RESERVES
Called up share capital 1,150 1,150
Retained earnings 716,854 698,044
718,004 699,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 20 June 2025 and were signed on its behalf by:




L A Bellamy - Director



Mrs J L Bellamy - Director


BELLAMYS (M & A) LIMITED (REGISTERED NUMBER: 00384105)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. 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 represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2.5% on cost
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance
Computer 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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 12 ) .

3. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023
and 30 September 2024 134,385 70,293 1,125 5,811 211,614
DEPRECIATION
At 1 October 2023 133,489 70,293 858 5,286 209,926
Charge for year 896 - 67 525 1,488
At 30 September 2024 134,385 70,293 925 5,811 211,414
NET BOOK VALUE
At 30 September 2024 - - 200 - 200
At 30 September 2023 896 - 267 525 1,688

BELLAMYS (M & A) LIMITED (REGISTERED NUMBER: 00384105)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 65,072 83,153
Other debtors 1 -
VAT - 4,017
Deferred tax asset - 17,786
Prepayments 3,058 3,566
68,131 108,522

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 210,916 236,579
Tax 100 5,734
VAT 6,941 -
Other creditors 34,616 34,394
Directors' loan accounts 47,986 5,971
Accrued expenses 4,893 11,369
305,452 294,047

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, L A Bellamy introduced a loan to the company. As at 30 September 2024, the company owed him £4,565.

Also, during the year, Mrs J L Bellamy increased her loan to the company. As at 30 September 2024, the company owed her £43,421 (2023: £5,971).

These balances represented the maximum amount outstanding during the year and the loans are interest free and repayable on demand.

Finally, during the year, the company paid L A Bellamy rent amounting to £1,507 as a result of utilising office space within his home.