REGISTERED NUMBER: 10918852 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

8BELLA UK LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs D He

REGISTERED OFFICE:

Unit 5-7

Seven Stars Industrial Estate

Wheler Road

Coventry

CV3 4LB

REGISTERED NUMBER:

10918852 (England and Wales)

AUDITORS:

Galloways Accounting

Statutory Auditor

15 West Street

Brighton

East Sussex

BN1 2RL

CURRENT ASSETS

Stocks

1,342,917

839,811

Debtors

4

1,862,170

1,162,558

Cash at bank

341,696

1,188,366

3,546,783

3,190,735

CREDITORS

Amounts falling due within one year

5

1,858,231

1,470,142

NET CURRENT ASSETS

1,688,552

1,720,593

TOTAL ASSETS LESS CURRENT LIABILITIES

1,688,552

1,720,593

CAPITAL AND RESERVES

Called up share capital

6

100

100

Other reserves

7

300,000

300,000

Retained earnings

7

1,388,452

1,420,493

SHAREHOLDERS' FUNDS

1,688,552

1,720,593

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

Mrs D He - Director

1.	STATUTORY INFORMATION

8bella Uk Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Each unit is rounded to the nearest whole (1) pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

When preparing the accounts, the director has made an assessment of the ability of the entity to exist as a going concern for a period of at least 12 months from the date upon which these accounts are filed. A company is a going concern unless management either intends to liquidate the entity or cease trading, or has no realistic alternative but to do so. In assessing whether the going concern assumption is appropriate, management have taken into account all available information about the future, which includes future expected cash flows, financing requirements (and the expectation of obtaining these) and future trading performance.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is made up of amounts receivable for the sale of goods via online marketing platforms.

The company recognises income once it has received confirmation of acceptance from the customer as this is the point that it can be sure that the risks and rewards of ownership of the goods have passed to the customer.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stock is recognised when the goods are despatched from the supplier and are calculated on a FIFO basis.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a 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.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently carried at fair value, with adjustments through the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,271,717

43,520

Other debtors

227,361

236,503

Payments on account

-

33,751

VAT

-

2,194

Prepayments and accrued income

363,092

846,590

1,862,170

1,162,558

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

3,290

Trade creditors

1,371,571

1,052,762

Amounts owed to group undertakings

285,082

152,557

Corporation tax

166,601

132,791

VAT

1,014

-

Other creditors

16,100

9,110

Accruals and deferred income

17,863

119,632

1,858,231

1,470,142

Amounts due to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

70

Ordinary A

1

70

70

30

Ordinary B

1

30

30

100

100

Ordinary A shares carry full rights to vote, receive dividends, and share in capital on winding up.

Ordinary B shares do not carry voting rights or rights to receive notice of general meetings. Dividends and return of capital are shared pro rata with A shares, unless otherwise determined by the A shareholder. Transfers of B shares are restricted and require the written consent of the A shareholder.

7.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1 October 2024

1,420,493

300,000

1,720,493

Profit for the year

497,958

-

497,958

Dividends

(529,999

)

-

(529,999

)

At 30 September 2025

1,388,452

300,000

1,688,452

Other reserves represent a contribution from the parent company.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Neil Morris FCCA (Senior Statutory Auditor)

for and on behalf of Galloways Accounting

9.	RELATED PARTY DISCLOSURES

During the year the company entered into the following transactions with related parties:

Sales

Sales

Purchases

Purchases

2025

2024

2025

2024

£

£

£

£

Other related parties

1,428,118

34,515

7,378,739

5,304,110

The following amounts were outstanding at the reporting end date:

2025

2024

Amounts due to/(from) related parties

£

£

Other related parties

395,682

414,203

The company has entered into transactions with other wholly owned group subsidiaries. These entities are related parties by virtue of being under common control within the group.

10.	ULTIMATE CONTROLLING PARTY

The parent and immediate controlling party of the entity is CH Investment Holding Limited, a company incorporated in England and Wales. As at the balance sheet date the ultimate controlling parties of CH Investment Holding Limited were Diwei He and Ling Cheng. CH Investment Holding Limited will prepare consolidated accounts.

The smallest and largest company in which the results of the company are consolidated is CH Investment Holding Limited. Copies of the group accounts can be obtained from the registered address.