Abbreviated Company Accounts - BELLA BRILLA LTD

SC436820 BELLA BRILLA LTD 2013-11-30 false 2012-11-14 2013-11-30 true SC436820 2012-11-14 2013-11-30 SC436820 2013-11-30 SC436820 uk-gaap-cd-bus:Director1 2012-11-14 2013-11-30 SC436820 uk-gaap-cd-bus:Director2 2012-11-14 2013-11-30 uk-gaap-cd-bus:OrdinaryShareClass1 2012-11-14 2013-11-30 uk-gaap-cd-bus:OrdinaryShareClass1 2013-11-30 iso4217:GBP shares

Registered Number SC436820

BELLA BRILLA LTD

Abbreviated Accounts

30 November 2013

BELLA BRILLA LTD Registered Number SC436820

Abbreviated Balance Sheet as at 30 November 2013

	Notes	2013
		£
Fixed assets
Tangible assets	2	388
		388
Current assets
Stocks		3,000
Cash at bank and in hand		1
		3,001
Creditors: amounts falling due within one year		(10,263)
Net current assets (liabilities)		(7,262)
Total assets less current liabilities		(6,874)
Creditors: amounts falling due after more than one year		(9,397)
Total net assets (liabilities)		(16,271)
Capital and reserves
Called up share capital	3	1
Profit and loss account		(16,272)
Shareholders' funds		(16,271)

For the year ending 30 November 2013 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 8 August 2014

And signed on their behalf by:
Kirsteen Marie Connell, Director

BELLA BRILLA LTD Registered Number SC436820

Notes to the Abbreviated Accounts for the period ended 30 November 2013

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value, excluding value added tax, of sales made during the period and derives from the provision of goods falling within the company's ordinary activities.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over it's expected useful life, as follows:
Fixtures, fittings and equipment - 25% reducing balance

Other accounting policies
Stock
Stock is valued at the lower of cost and net realisable value.

Going concern
The balance sheet shows that liabilities exceed assets by £16,271. The director has confirmed her intention to maintain her financial support for the foreseeable future to enable the company to continue normal trading operations. These accounts are therefore drawn up on a going concern basis.

2Tangible fixed assets

	£
Cost
Additions	518
Disposals	-
Revaluations	-
Transfers	-
At 30 November 2013	518
Depreciation
Charge for the year	130
On disposals	-
At 30 November 2013	130
Net book values
At 30 November 2013	388

3Called Up Share Capital
Allotted, called up and fully paid:

	2013 £
1 Ordinary shares of £1 each	1