BELLE CASA (UK) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07846906

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,487		34,651

			13,487		34,651
CURRENT ASSETS
Debtors	5	16,527		16,246
Cash at bank and in hand		972		1,725

		17,499		17,971
Creditors: Amounts Falling Due Within One Year	6	(14,149 )		(25,629 )

NET CURRENT ASSETS (LIABILITIES)			3,350		(7,658 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,837		26,993

Creditors: Amounts Falling Due After More Than One Year	7		(17,107 )		(22,181 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(954 )		(1,290 )

NET (LIABILITIES)/ASSETS			(1,224 )		3,522

CAPITAL AND RESERVES
Called up share capital	8		101		101
Profit and Loss Account			(1,325 )		3,421

SHAREHOLDERS' FUNDS			(1,224)		3,522

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BELLE CASA (UK) LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 J E Wilson

Director

19 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BELLE CASA (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07846906 . The registered office is 31/32 High Street, Wellingborough, Northamptonshire, NN8 4HL.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	0%
Computer Equipment	33% Straight Line

2.4. Taxation

Income 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. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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BELLE CASA (UK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	61,096	8,467	957	70,520
Disposals	(40,598 )	-	-	(40,598 )

As at 31 December 2025	20,498	8,467	957	29,922

Depreciation
As at 1 January 2025	35,144	-	725	35,869
Provided during the period	1,622	-	76	1,698
Disposals	(21,132 )	-	-	(21,132 )

As at 31 December 2025	15,634	-	801	16,435

Net Book Value
As at 31 December 2025	4,864	8,467	156	13,487

As at 1 January 2025	25,952	8,467	232	34,651

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	16,527	16,246

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	612	(37 )
Bank loans and overdrafts	4,979	4,000
Other creditors	3,610	3,281
Taxation and social security	4,948	18,385

	14,149	25,629

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	17,107	22,181

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

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