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Registered number: 14220583
Bellah Mae Limited
Financial Statements
For The Year Ended 31 July 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Bellah Mae Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Bellah Mae Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 14220583

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,983 |  | 701
|  |  | 1,983 |  | 701
CURRENT ASSETS
Stocks | 5 | 1,685 |  | - |
Debtors | 6 | 66,488 |  | 22,352 |
Cash at bank and in hand |  | 79,842 |  | 9,537 |
|  | 148,015 |  | 31,889 |
Creditors: Amounts Falling Due Within One Year | 7 | (102,341 ) |  | (31,540 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 45,674 |  | 349
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 47,657 |  | 1,050
NET ASSETS |  |  | 47,657 |  | 1,050
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 47,557 |  | 950
SHAREHOLDERS' FUNDS |  |  | 47,657 |  | 1,050

Page 1
Page 2
Bellah Mae Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Isabella Mae Adderley Director
22/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Bellah Mae Limited
Statement of Changes in Equity
For The Year Ended 31 July 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 August 2023 | 100 | 8,857 | 8,957
Loss for the year and total comprehensive income | - | (5,907 ) | (5,907)
Dividends paid | - | (2,000) | (2,000)
As at 31 July 2024 and 1 August 2024 | 100 | 950 | 1,050
Profit for the year and total comprehensive income | - | 106,377 | 106,377
Dividends paid | - | (59,770) | (59,770)
As at 31 July 2025 | 100 | 47,557 | 47,657

Page 3
Page 4
Bellah Mae Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Bellah Mae Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14220583 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 4
Page 5
Bellah Mae Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 1,148
Additions | 2,092
As at 31 July 2025 | 3,240
Depreciation
As at 1 August 2024 | 447
Provided during the period | 810
As at 31 July 2025 | 1,257
Net Book Value
As at 31 July 2025 | 1,983
As at 1 August 2024 | 701

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,685 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 65,040 |  | 2,735
Prepayments and accrued income | - |  | 7,723
Other debtor | 300 |  | 144
Corporation tax recoverable assets | 1,148 |  | 1,148
Director's loan account | - |  | 10,602
| 66,488 |  | 22,352

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,448 |  | 18,208
Corporation tax | 33,077 |  | 6,450
VAT | 10,008 |  | 3,904
Other creditors | 2,231 |  | 2,201
Accruals and deferred income | 11,198 |  | 777
Director's loan account | 44,379 |  | -
| 102,341 |  | 31,540

Page 5
Page 6
Bellah Mae Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6