REGISTERED NUMBER: 09194567 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Bella Vou Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M C Bigwood

A Nakhdjevani

SECRETARY:

REGISTERED OFFICE:

45-47 The Pantiles

Tunbridge Wells

Kent

TN2 5TE

REGISTERED NUMBER:

09194567 (England and Wales)

ACCOUNTANTS:

Barber Accountancy Ltd

Yeomans

Bassett's Lane

Woodham Walter

Maldon

Essex

CM9 6RY

FIXED ASSETS

Tangible assets

4

1,222,875

1,054,750

CURRENT ASSETS

Debtors

5

3,234,560

1,546,878

Cash at bank

1,283,444

1,713,074

4,518,004

3,259,952

CREDITORS

Amounts falling due within one year

6

(1,103,778

)

(826,758

)

NET CURRENT ASSETS

3,414,226

2,433,194

TOTAL ASSETS LESS CURRENT LIABILITIES

4,637,101

3,487,944

CREDITORS

Amounts falling due after more than one year

7

(27,276

)

-

PROVISIONS FOR LIABILITIES

(228,858

)

(184,994

)

ACCRUALS AND DEFERRED INCOME

(1,415,639

)

(894,474

)

NET ASSETS

2,965,328

2,408,476

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

2,965,226

2,408,374

2,965,328

2,408,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 29 September 2025 and were signed on its behalf by:

R M C Bigwood - Director

1.	STATUTORY INFORMATION

Bella Vou Ltd is a private company, limited by shares , registered in England and Wales. 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.

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.

Land and buildings

-

15% on reducing balance

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2023 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

484,417

1,389,728

1,874,145

Additions

120,712

247,490

368,202

At 31 December 2024

605,129

1,637,218

2,242,347

DEPRECIATION

At 1 January 2024

122,785

696,610

819,395

Charge for year

63,638

136,439

200,077

At 31 December 2024

186,423

833,049

1,019,472

NET BOOK VALUE

At 31 December 2024

418,706

804,169

1,222,875

At 31 December 2023

361,632

693,118

1,054,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

179,489

90,033

Amounts owed by associates

2,742,674

1,287,266

Other debtors

312,397

169,579

3,234,560

1,546,878

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade creditors

473,054

335,998

Taxation and social security

278,124

186,898

Other creditors

352,600

303,862

1,103,778

826,758

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Other creditors

27,276

-