REGISTERED NUMBER: 03434815 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

BELGRADE HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Soul

SECRETARY:

M F Soul

REGISTERED OFFICE:

Olney House

Olney

MK46 4EB

REGISTERED NUMBER:

03434815 (England and Wales)

ACCOUNTANTS:

React Business Services

Southbridge House

Southbridge Place

Croydon

CR0 4HA

FIXED ASSETS

Tangible assets

4

1,593

2,124

CURRENT ASSETS

Debtors

5

62,333

11,510

Cash at bank

4,004

365,328

66,337

376,838

CREDITORS

Amounts falling due within one year

6

48,417

241,783

NET CURRENT ASSETS

17,920

135,055

TOTAL ASSETS LESS CURRENT LIABILITIES

19,513

137,179

CREDITORS

Amounts falling due after more than one year

7

19,107

65,297

NET ASSETS

406

71,882

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

100

100

Retained earnings

206

71,682

406

71,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 15 September 2025 and were signed by:

D J Soul - Director

1.	STATUTORY INFORMATION

Belgrade Holdings 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

3,485

DEPRECIATION

At 1 March 2024

1,361

Charge for year

531

At 28 February 2025

1,892

NET BOOK VALUE

At 28 February 2025

1,593

At 29 February 2024

2,124

5.

DEBTORS

28.2.25

29.2.24

£

£

Amounts falling due within one year:

Trade debtors

-

8,987

Other debtors

2,523

2,523

2,523

11,510

Amounts falling due after more than one year:

Amounts owed by group undertakings

59,810

-

Aggregate amounts

62,333

11,510

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

22,435

6,707

Taxation and social security

20,982

54,241

Other creditors

5,000

180,835

48,417

241,783

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Amounts owed to group undertakings

19,107

65,297

8.	RELATED PARTY DISCLOSURES

Belgrade Investments Limited is company's parent undertaking. At the reporting date the company owed Belgrade Investment Limited £19,107 (2023: £19,107) No amounts have been written off in the year and no interest was charged.

9.	ULTIMATE CONTROLLING PARTY

Belgrade Holdings Limited is a 100% subsidiary undertaking of Belgrade Investments Ltd which is registered in England and Wales and whose registered office address is The Belgrade Centre, Dennington Road, Wellingborough, Northants, NN8 2QH

Belgrade Investments Ltd is owned 100% by Scoperight Ltd, a company registered in England and Wales. The registered office of Scoperight Limited is Olney House. High Street, Olney, Bucks, MK46 4EB