1 December 2023 false No description of principal activity Taxfiler 2024.6 14466446business:PrivateLimitedCompanyLtd2023-12-012024-11-30 144664462023-11-30 144664462023-12-012024-11-30 14466446business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 14466446business:FilletedAccounts2023-12-012024-11-30 144664462024-11-30 14466446business:Director12023-12-012024-11-30 14466446business:RegisteredOffice2023-12-012024-11-30 144664462023-11-30 14466446core:WithinOneYear2024-11-30 14466446core:WithinOneYear2023-11-30 14466446core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 14466446core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 14466446core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 14466446core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 14466446core:PreviouslyStatedAmount2024-11-30 14466446core:PreviouslyStatedAmount2023-11-30 14466446business:SmallEntities2023-12-012024-11-30 14466446countries:EnglandWales2023-12-012024-11-30 14466446core:FurnitureFittings2023-12-012024-11-30 14466446core:ComputerEquipment2023-12-012024-11-30 14466446core:IntangibleAssetsOtherThanGoodwill2023-11-30 14466446core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-30 14466446core:IntangibleAssetsOtherThanGoodwill2024-11-30 14466446core:LandBuildings2023-11-30 14466446core:FurnitureFittings2023-11-30 14466446core:ComputerEquipment2023-11-30 14466446core:LandBuildings2023-12-012024-11-30 14466446core:LandBuildings2024-11-30 14466446core:FurnitureFittings2024-11-30 14466446core:ComputerEquipment2024-11-30 144664462022-11-072023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 14466446 (England and Wales)
Bettex Fashion Ltd Unaudited accounts for the year ended 30 November 2024
Bettex Fashion Ltd Unaudited accounts Contents
Page
- 2 -
Bettex Fashion Ltd Company Information for the year ended 30 November 2024
Director
Hongyan YI
Company Number
14466446 (England and Wales)
Registered Office
9-11 New Broadway London W5 5AW England
Accountants
Cloud Tax Ltd 9-11 New Broadway Ealing London W5 5AW
- 3 -
Bettex Fashion Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
927 
- 
Tangible assets
42,806 
56,334 
43,733 
56,334 
Current assets
Debtors
127,820 
132,086 
Cash at bank and in hand
58,329 
50,991 
186,149 
183,077 
Creditors: amounts falling due within one year
(145,423)
(188,478)
Net current assets/(liabilities)
40,726 
(5,401)
Net assets
84,459 
50,933 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
84,359 
50,833 
Shareholders' funds
84,459 
50,933 
For the year ending 30 November 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 director acknowledges her 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 and authorised for issue on 6 June 2025 and were signed on its behalf by
Hongyan YI Director Company Registration No. 14466446
- 4 -
Bettex Fashion Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Bettex Fashion Ltd is a private company, limited by shares, registered in England and Wales, registration number 14466446. The registered office is 9-11 New Broadway, London, W5 5AW, England.
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
These financial statements for the year ended 30 November 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 7 November 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Fixtures & fittings
20% Reducing balance
Computer equipment
33% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Trademarks amortised over 10 years.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
- 5 -
Bettex Fashion Ltd Notes to the Accounts for the year ended 30 November 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2023
- 
Additions
1,030 
At 30 November 2024
1,030 
Amortisation
At 1 December 2023
- 
Charge for the year
103 
At 30 November 2024
103 
Net book value
At 30 November 2024
927 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
8,794 
15,210 
43,403 
67,407 
Additions
- 
- 
582 
582 
At 30 November 2024
8,794 
15,210 
43,985 
67,989 
Depreciation
At 1 December 2023
- 
2,327 
8,746 
11,073 
Charge for the year
- 
2,577 
11,533 
14,110 
At 30 November 2024
- 
4,904 
20,279 
25,183 
Net book value
At 30 November 2024
8,794 
10,306 
23,706 
42,806 
At 30 November 2023
8,794 
12,883 
34,657 
56,334 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,082 
24,355 
Trade debtors
52,725 
24,719 
Accrued income and prepayments
9,147 
25,146 
Other debtors
57,866 
57,866 
127,820 
132,086 
- 6 -
Bettex Fashion Ltd Notes to the Accounts for the year ended 30 November 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
(11,410)
26,343 
Taxes and social security
24,320 
16,646 
Other creditors
85,821 
86,026 
Loans from directors
1,698 
1,142 
Accruals
11,644 
321 
Deferred income
33,350 
58,000 
145,423 
188,478 
8
Loans to directors
At the balance sheet date, the company owes to the director an amount of £1,698.
9
Average number of employees
During the year the average number of employees was 11 (2023: 7).
- 7 -