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Registration number: 11867054

Bellini (N/E) Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Bellini (N/E) Ltd

(Registration number: 11867054)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,371 | 10,754
Current assets |  |  |
Stocks | 5 | 10,055 | 10,055
Debtors | 6 | 1,649 | 19,470
Cash at bank and in hand |  | 334,044 | 355,460
|  | 345,748 | 384,985
Creditors: Amounts falling due within one year | 7 | (139,828) | (158,225)
Net current assets |  | 205,920 | 226,760
Total assets less current liabilities |  | 224,291 | 237,514
Provisions for liabilities |  | (3,422) | (2,689)
Net assets |  | 220,869 | 234,825
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 220,769 | 234,725
Shareholders' funds |  | 220,869 | 234,825

Bellini (N/E) Ltd

(Registration number: 11867054)
Statement of Financial Position as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 5 February 2026

......................................... Mr Aban Tahmassebi Director

Bellini (N/E) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Dovedale Road
Seaburn Dene
Sunderland
Tyne And Wear
SR6 8LS

These financial statements were authorised for issue by the director on 5 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bellini (N/E) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Lease payments are recognised as an expense over the lease term on a straight line basis. The
aggregate benefit of lease incentives is recognised as reduction to expense over the lease term on
a straight line basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Bellini (N/E) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Financial instruments

Classification
Financial instruments are classified and accounted for according to th substance of the contractual
agreement, as either financial assets, financial liabilities or equity instruments. An equity
instrument is any contract that evidences a residual interest in the assets of the company after
deducting all of it's liabilities.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 29 (2024 - 29).

Bellini (N/E) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 20,137 | 1,166 | 21,303
Additions | 6,661 | 4,218 | 10,879
At 31 March 2025 | 26,798 | 5,384 | 32,182
Depreciation
At 1 April 2024 | 10,379 | 170 | 10,549
Charge for the year | 2,733 | 529 | 3,262
At 31 March 2025 | 13,112 | 699 | 13,811
Carrying amount
At 31 March 2025 | 13,686 | 4,685 | 18,371
At 31 March 2024 | 9,758 | 996 | 10,754

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 10,055 | 10,055

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 1,649 | 2,697
Other debtors | - | 16,773
| 1,649 | 19,470

Bellini (N/E) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 46,076 | 58,228
Taxation and social security | 91,832 | 95,321
Accruals and deferred income | 837 | 4,097
Other creditors | 1,083 | 579
| 139,828 | 158,225