Belle Tents Limited - Filleted accounts

Registered number

08256655

Belle Tents Limited

Filleted Accounts

31 January 2025

Belle Tents Limited

Report to the directors on the preparation of the unaudited statutory accounts of Belle Tents Limited for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Belle Tents Limited for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
1st Cloud Accountants
1st Cloud Accountants
Chartered Certified Accountants
Analysis House
117 - 119 Sea Road
Fulwell
Sunderland
SR6 9EQ

28 August 2025

Belle Tents Limited
Registered number:		08256655
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		246,761			252,169

Current assets
Stocks		6,000			6,000
Debtors	5	3,954			11,708
Cash at bank and in hand		696,709			547,733
		706,663			565,441

Creditors: amounts falling due within one year	6	(130,739)			(181,834)

Net current assets			575,924			383,607

Total assets less current liabilities			822,685			635,776


Provisions for liabilities			(61,641)			(63,042)


Net assets			761,044			572,734

Capital and reserves
Called up share capital			123			123
Profit and loss account			760,921			572,611

Shareholders' funds			761,044			572,734

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D J Scaife
Director
Approved by the board on 29 August 2025

Belle Tents Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the hire of marquees. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			over 4 years
	Fixtures, plant and machinery			over 5 years
	Equipment			over 2 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		7


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2024							100,000
	At 31 January 2025							100,000

	Amortisation
	At 1 February 2024							100,000
	At 31 January 2025							100,000

	Net book value
	At 31 January 2025							-

	Goodwill was written off in equal annual instalments over its estimated economic life of 10 years. Fully amortised now.


4	Tangible fixed assets
		Equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2024	5,819		505,893		100,148		611,860
	Additions	141		83,558		-		83,699
	At 31 January 2025	5,960		589,451		100,148		695,559

	Depreciation
	At 1 February 2024	5,527		287,996		66,168		359,691
	Charge for the year	163		74,631		14,313		89,107
	At 31 January 2025	5,690		362,627		80,481		448,798

	Net book value
	At 31 January 2025	270		226,824		19,667		246,761
	At 31 January 2024	292		217,897		33,980		252,169


5	Debtors					2025		2024
£							£

	Other debtors					3,954		11,708


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					2,362		445
	Directors loan accounts					16,159		77,172
	Taxation and social security costs					107,686		100,573
	Other creditors					4,532		3,644
						130,739		181,834


7	Other information

	Belle Tents Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 3b Wellmere Road
	Leechmere Industrial Estate
	Sunderland
	United Kingdom
	SR2 9TE