IRIS Accounts Production v25.1.4.42 SC554771 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5547712024-01-31SC5547712025-01-31SC5547712024-02-012025-01-31SC5547712023-01-31SC5547712023-02-012024-01-31SC5547712024-01-31SC554771ns15:Scotland2024-02-012025-01-31SC554771ns14:PoundSterling2024-02-012025-01-31SC554771ns10:Director12024-02-012025-01-31SC554771ns10:PrivateLimitedCompanyLtd2024-02-012025-01-31SC554771ns10:SmallEntities2024-02-012025-01-31SC554771ns10:AuditExemptWithAccountantsReport2024-02-012025-01-31SC554771ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-31SC554771ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-31SC554771ns10:FullAccounts2024-02-012025-01-31SC554771ns10:OrdinaryShareClass12024-02-012025-01-31SC554771ns10:Director22024-02-012025-01-31SC554771ns10:RegisteredOffice2024-02-012025-01-31SC554771ns5:CurrentFinancialInstruments2025-01-31SC554771ns5:CurrentFinancialInstruments2024-01-31SC554771ns5:Non-currentFinancialInstruments2025-01-31SC554771ns5:Non-currentFinancialInstruments2024-01-31SC554771ns5:ShareCapital2025-01-31SC554771ns5:ShareCapital2024-01-31SC554771ns5:RetainedEarningsAccumulatedLosses2025-01-31SC554771ns5:RetainedEarningsAccumulatedLosses2024-01-31SC554771ns5:PlantMachinery2024-02-012025-01-31SC554771ns5:PlantMachinery2024-01-31SC554771ns5:PlantMachinery2025-01-31SC554771ns5:PlantMachinery2024-01-31SC554771ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31SC554771ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-31SC554771ns5:Secured2025-01-31SC554771ns5:Secured2024-01-31SC554771ns10:OrdinaryShareClass12025-01-31SC554771ns5:RetainedEarningsAccumulatedLosses2024-01-31SC554771ns5:RetainedEarningsAccumulatedLosses2024-02-012025-01-31
REGISTERED NUMBER: SC554771 (Scotland)















Belle Marie Limited

Financial Statements For The Year Ended 31 January 2025






Belle Marie Limited (Registered number: SC554771)






Contents of the Financial Statements
For The Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Belle Marie Limited

Company Information
For The Year Ended 31 January 2025







DIRECTORS: Ms R M Robinson
J W Thomson





REGISTERED OFFICE: Park House Centre
South Street
Elgin
Moray
IV30 1JB





REGISTERED NUMBER: SC554771 (Scotland)





ACCOUNTANTS: The Long Partnership
Park House Centre
South Street
Elgin
IV30 1JB

Belle Marie Limited (Registered number: SC554771)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,143 7,868

CURRENT ASSETS
Stocks 241 524
Debtors 5 3,436 1,584
Cash at bank and in hand 381 2,309
4,058 4,417
CREDITORS
Amounts falling due within one year 6 81,919 86,825
NET CURRENT LIABILITIES (77,861 ) (82,408 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(71,718

)

(74,540

)

CREDITORS
Amounts falling due after more than one
year

7

2,642

9,901
NET LIABILITIES (74,360 ) (84,441 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (74,460 ) (84,541 )
SHAREHOLDERS' FUNDS (74,360 ) (84,441 )

Belle Marie Limited (Registered number: SC554771)

Balance Sheet - continued
31 January 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 30 July 2025 and were signed on its behalf by:





Ms R M Robinson - Director


Belle Marie Limited (Registered number: SC554771)

Notes to the Financial Statements
For The Year Ended 31 January 2025

1. STATUTORY INFORMATION

Belle Marie Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

Accounts have been prepared on the going concern basis which is dependant on the directors' ongoing support.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Belle Marie Limited (Registered number: SC554771)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 February 2024 54,603
Additions 292
At 31 January 2025 54,895
DEPRECIATION
At 1 February 2024 46,735
Charge for year 2,017
At 31 January 2025 48,752
NET BOOK VALUE
At 31 January 2025 6,143
At 31 January 2024 7,868

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Other debtors 3,436 1,584

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 15,426 13,185
Taxation and social security - 5,829
Other creditors 66,493 67,811
81,919 86,825

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans 2,642 9,901

Belle Marie Limited (Registered number: SC554771)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

8. SECURED DEBTS

The following secured debts are included within creditors:

31.1.25 31.1.24
£    £   
Bank overdrafts 8,337 6,266
Bank loans 9,731 16,820
18,068 23,086

The Royal Bank of Scotland has a floating charge over the assets of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 February 2024 (84,541 )
Profit for the year 10,081
At 31 January 2025 (74,460 )

11. RELATED PARTY DISCLOSURES

Ms R M Robinson
is a director in the company


The director has given an interest free loan to the company. There are no repayment terms.

31.1.25 31.1.24
£    £   
Amount due to related party at the balance sheet date 14,368 14,683

J W Thomson
is a director in the company


The director has given the company an interest free loan. There are no repayment terms.

31.1.25 31.1.24
£    £   
Amount due to related party at the balance sheet date 49,820 49,820

Belle Marie Limited (Registered number: SC554771)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

12. ULTIMATE CONTROLLING PARTY

The controlling party is Ms R M Robinson.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Belle Marie Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Belle Marie Limited for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Belle Marie Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Belle Marie Limited and state those matters that we have agreed to state to the Board of Directors of Belle Marie Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Belle Marie Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Belle Marie Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Belle Marie Limited. You consider that Belle Marie Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Belle Marie Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Long Partnership
Park House Centre
South Street
Elgin
IV30 1JB


30 July 2025