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Company Registration No. SC359379 (Scotland)
Belkenross Limited Unaudited accounts for the year ended 31 May 2023
Belkenross Limited Unaudited accounts Contents
Page
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Belkenross Limited Company Information for the year ended 31 May 2023
Director
I McEwan
Company Number
SC359379 (Scotland)
Registered Office
26 Allanvale Road Prestwick Ayrshire KA9 1QX
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Belkenross Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,518 
595 
Current assets
Debtors
109 
109 
Cash at bank and in hand
3,057 
7,988 
3,166 
8,097 
Creditors: amounts falling due within one year
(10,281)
(21,257)
Net current liabilities
(7,115)
(13,160)
Net liabilities
(5,597)
(12,565)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(5,697)
(12,665)
Shareholders' funds
(5,597)
(12,565)
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2024 and were signed on its behalf by
I McEwan Director Company Registration No. SC359379
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Belkenross Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Belkenross Limited is a private company, limited by shares, registered in Scotland, registration number SC359379. The registered office is 26 Allanvale Road, Prestwick, Ayrshire, KA9 1QX .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced sales to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
Going concern
The balance sheet shows that the company has an excess of liabilities over assets. The accounts have been prepared on a going concern basis assuming the continuing support of the company's director.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2022
4,304 
Additions
1,429 
At 31 May 2023
5,733 
Depreciation
At 1 June 2022
3,709 
Charge for the year
506 
At 31 May 2023
4,215 
Net book value
At 31 May 2023
1,518 
At 31 May 2022
595 
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Belkenross Limited Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
109 
109 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,374 
154 
Loans from directors
8,557 
20,753 
Accruals
350 
350 
10,281 
21,257 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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