Bellbourne House Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02869270

Bellbourne House Limited

Filleted Unaudited Financial Statements

31 December 2025

Bellbourne House Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		321,920	467,350
Debtors	6	387,336	379,577
Cash at bank and in hand		83,885	36,689
		---------	---------
		793,141	883,616

Creditors: amounts falling due within one year	7	431,469		388,432
		---------		---------
Net current assets			361,672	495,184
			---------	---------
Total assets less current liabilities			361,672	495,184

Creditors: amounts falling due after more than one year	8	34,164	141,428
		---------	---------
Net assets		327,508	353,756
		---------	---------

Capital and reserves

Called up share capital	600	600
Share premium account	–	50,000
Capital redemption reserve	–	75,000
Profit and loss account	326,908	228,156
	---------	---------
Shareholders funds	327,508	353,756
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Bellbourne House Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 11 August 2026 , and are signed on behalf of the board by:

Mr C Body

Director

Company registration number: 02869270

Bellbourne House Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Church, Quicks Road, Wimbledon, SW19 1EX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. As in previous years revenue from the sale of goods is recognised at the point at which the order is placed and a non-refundable deposit received, and not at the point of supply of the goods to the customer. The directors are aware that this policy is not in accordance with Generally Accepted Accounting Practice, but have also provided for the future costs of satisfying these orders in order to match the sales against cost of sales in the same year. The amount of turnover that has been recognised in advance of supply has not been quantified.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10% straight line
Equipment	-	25 % reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 7 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	322,611	2,630	325,241
	---------	-------	---------
Depreciation
At 1 January 2025 and 31 December 2025	322,611	2,630	325,241
	---------	-------	---------
Carrying amount
At 31 December 2025	–	–	–
	---------	-------	---------
At 31 December 2024	–	–	–
	---------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	260,347	293,875
Other debtors	126,989	85,702
	---------	---------
	387,336	379,577
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	105,549	139,317
Social security and other taxes	34,773	40,643
Other creditors	291,147	208,472
	---------	---------
	431,469	388,432
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Shareholders loans	34,164	141,428
	--------	---------