Company registration number 11840224 (England and Wales)
BELLA LUX LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
BELLA LUX LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BELLA LUX LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
592
Tangible assets
4
27,807
40,694
27,807
41,286
Current assets
Debtors
5
31,026
25,361
Investments
6
13,928
13,928
Cash at bank and in hand
7,198
18,895
52,152
58,184
Creditors: amounts falling due within one year
7
(39,592)
(26,383)
Net current assets
12,560
31,801
Total assets less current liabilities
40,367
73,087
Provisions for liabilities
(5,283)
(7,732)
Net assets
35,084
65,355
Capital and reserves
Called up share capital
8
10
10
Profit and loss reserves
35,074
65,345
Total equity
35,084
65,355

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
Mr B D Simmons
Director
Company registration number 11840224 (England and Wales)
BELLA LUX LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

Bella Lux Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Poplars, Straits Lane, Newport, NP18 2BD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents amounts receivable for services provided in the normal course of business net of VAT and trade discount.

Revenue is recognised over the period of service when and to the extent that, the company obtains the rights to consideration in exchange for service provided.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

License
5 years
1.4
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Straight Line
Computers
25% Straight Line
Motor vehicles
20% Straight Line
BELLA LUX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

BELLA LUX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Intangible fixed assets
License
£
Cost
At 1 March 2025 and 28 February 2026
15,500
Amortisation and impairment
At 1 March 2025
14,908
Amortisation charged for the year
592
At 28 February 2026
15,500
Carrying amount
At 28 February 2026
-
0
At 28 February 2025
592
4
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 March 2025
15,250
9,931
51,955
77,136
Additions
940
750
-
0
1,690
At 28 February 2026
16,190
10,681
51,955
78,826
Depreciation and impairment
At 1 March 2025
8,241
7,419
20,782
36,442
Depreciation charged in the year
2,822
1,364
10,391
14,577
At 28 February 2026
11,063
8,783
31,173
51,019
Carrying amount
At 28 February 2026
5,127
1,898
20,782
27,807
At 28 February 2025
7,009
2,512
31,173
40,694
BELLA LUX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
24,882
25,361
Other debtors
6,144
-
0
31,026
25,361
6
Current asset investments
2026
2025
£
£
Other investments
13,928
13,928
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
5,216
7,056
Taxation and social security
9,929
6,054
Other creditors
24,447
13,273
39,592
26,383
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
9
9
9
9
Ordinary B of £1 each
1
1
1
1
10
10
10
10
9
Directors' transactions

Dividends totalling £51,000 (2025 - £54,990) were paid in the year in respect of shares held by the company's directors.

Advances or credits have been granted by the company to its directors as follows:

BELLA LUX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
9
Directors' transactions
(Continued)
- 6 -
Loans
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Director
-
-
90,146
(84,002)
6,144
-
90,146
(84,002)
6,144
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