Bellah Mae Limited

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

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

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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.

	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

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)

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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

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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

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