BELLA GRACE APPAREL LTD
Registered number: | 10130633
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 882 |  |  | 1,102
Current assets
Stocks |  |  | 7,607 |  |  | 8,281
Cash at bank and in hand |  |  | 1,254 |  |  | 1,430
|  |  | 8,861 |  |  | 9,711
Creditors: amounts falling due within one year | 4 |  | (420) |  |  | (420)
Net current assets |  |  |  | 8,441 |  |  | 9,291
Total assets less current liabilities |  |  |  | 9,323 |  |  | 10,393
Creditors: amounts falling due after more than one year | 5 |  |  | (23,096) |  |  | (21,635)
Net liabilities |  |  |  | (13,773) |  |  | (11,242)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (13,774) |  |  | (11,243)
Shareholders' funds |  |  |  | (13,773) |  |  | (11,242)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A. Adigwe
Director
Approved by the board on 31 December 2025

BELLA GRACE APPAREL LTD
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 May 2024 | 2,548
| At 30 April 2025 | 2,548
| Depreciation
| At 1 May 2024 | 1,446
| Charge for the year | 220
| At 30 April 2025 | 1,666
| Net book value
| At 30 April 2025 | 882
| At 30 April 2024 | 1,102
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 420 |  | 420
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors-Directors Loans | 23,096 |  | 21,635
6 | Other information
| BELLA GRACE APPAREL LTD is a private company limited by shares and incorporated in England. Its registered office is:
| Willow House, Swain Road
| St. Michaels
| Tenterden
| Kent
| TN30 6SL

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