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Company Registration No. 05950684 (England and Wales)
Bellapierre Cosmetics Limited Unaudited accounts for the year ended 31 December 2024
Bellapierre Cosmetics Limited Unaudited accounts Contents
Page
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Bellapierre Cosmetics Limited Company Information for the year ended 31 December 2024
Directors
G Scetbon D Orencyr
Secretary
G Scetbon
Company Number
05950684 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Bellapierre Cosmetics Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,928 
27,292 
Current assets
Inventories
46,105 
253,383 
Debtors
518,232 
480,437 
Cash at bank and in hand
25,334 
136,263 
589,671 
870,083 
Creditors: amounts falling due within one year
(187,647)
(104,523)
Net current assets
402,024 
765,560 
Net assets
424,952 
792,852 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
424,852 
792,752 
Shareholders' funds
424,952 
792,852 
For the year ending 31 December 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 26 September 2025 and were signed on its behalf by
G Scetbon Director Company Registration No. 05950684
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Bellapierre Cosmetics Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Bellapierre Cosmetics Limited is a private company, limited by shares, registered in England and Wales, registration number 05950684. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
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.
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.
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:
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Bellapierre Cosmetics Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
113,670 
40,633 
154,303 
Additions
2,448 
- 
2,448 
Disposals
- 
(5,150)
(5,150)
At 31 December 2024
116,118 
35,483 
151,601 
Depreciation
At 1 January 2024
89,515 
37,496 
127,011 
Charge for the year
5,320 
412 
5,732 
On disposals
- 
(4,070)
(4,070)
At 31 December 2024
94,835 
33,838 
128,673 
Net book value
At 31 December 2024
21,283 
1,645 
22,928 
At 31 December 2023
24,155 
3,137 
27,292 
5
Inventories
2024 
2023 
£ 
£ 
Finished goods
46,105 
253,383 
46,105 
253,383 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
76,201 
51,666 
Accrued income and prepayments
449 
30,779 
Other debtors
441,582 
397,992 
518,232 
480,437 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,150 
2,353 
Trade creditors
7,750 
5,930 
Taxes and social security
8 
4,525 
Other creditors
151,142 
73,358 
Loans from directors
20,747 
12,507 
Accruals
5,850 
5,850 
187,647 
104,523 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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