REGISTERED NUMBER: 15594679 (England and Wales)

BELLCASTLE EVENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

26 MARCH 2024 TO 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

D Bellamy

J Lord-Castle

SECRETARY:

REGISTERED OFFICE:

21 Hungate

Lincoln

LN1 1ES

REGISTERED NUMBER:

15594679 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

24,990

CURRENT ASSETS

Stocks

1,000

Debtors

5

16,939

Cash in hand

100

18,039

CREDITORS

Amounts falling due within one year

6

79,131

NET CURRENT LIABILITIES

(61,092

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(36,102

)

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

(36,104

)

SHAREHOLDERS' FUNDS

(36,102

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

D Bellamy - Director

J Lord-Castle - Director

1.	STATUTORY INFORMATION

Bellcastle Events Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of food & drink is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually at point of sale.

Tangible fixed assets

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

Land and buildings

-

15% on reducing balance

Plant and machinery etc

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 the income statement in the period to which they relate.

Going concern

During the period the company sustained a loss of £36,104 and at the statement of financial position date the liabilities exceeded their assets by £36,102. The company continues to be financially supported by the directors and shareholders.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

15,000

16,083

31,083

At 31 March 2025

15,000

16,083

31,083

DEPRECIATION

Charge for period

2,255

3,838

6,093

At 31 March 2025

2,255

3,838

6,093

NET BOOK VALUE

At 31 March 2025

12,745

12,245

24,990

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

4,039

Other debtors

12,900

16,939

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

3,116

Trade creditors

10,396

Amounts owed to group undertakings

59,548

Taxation and social security

4,906

Other creditors

1,165

79,131

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank overdraft

3,116

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

value:

£

2

Share capital 1

£1

2

2 Ordinary shares of £1 each were allotted at par during the period.