| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2025 |
| for |
| Bellton Properties Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2025 |
| for |
| Bellton Properties Limited |
| Bellton Properties Limited (Registered number: 00634506) |
| Contents of the Financial Statements |
| for the Year Ended 5 April 2025 |
| Page |
| Company Information | 1 |
| Chartered Accountants' Report | 2 |
| Statement of Financial Position | 3 |
| Notes to the Financial Statements | 4 |
| Bellton Properties Limited |
| Company Information |
| for the Year Ended 5 April 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Charter House, Wyvern Court |
| Stanier Way |
| Wyvern Business Park |
| Derby |
| DE21 6BF |
| Chartered Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| Bellton Properties Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bellton Properties Limited for the year ended 5 April 2025 which comprise the Income Statement, Statement of Financial Position, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of Bellton Properties Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bellton Properties Limited and state those matters that we have agreed to state to the Board of Directors of Bellton Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bellton Properties Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Bellton Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bellton Properties Limited. You consider that Bellton Properties Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Bellton Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Accountants |
| Charter House, Wyvern Court |
| Stanier Way |
| Wyvern Business Park |
| Derby |
| DE21 6BF |
| Bellton Properties Limited (Registered number: 00634506) |
| Statement of Financial Position |
| 5 April 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Financial assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Prepayments and accrued income |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| ACCRUALS AND DEFERRED INCOME | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| Bellton Properties Limited (Registered number: 00634506) |
| Notes to the Financial Statements |
| for the Year Ended 5 April 2025 |
| 1. | STATUTORY INFORMATION |
| Bellton Properties Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Rental income arising from operating leases on investment properties is accounted for on a straight line basis over the lease term. |
| Tangible fixed assets |
| Furniture & equipment | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Investment property and financial assets |
| Investment property and financial assets are included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property or financial asset is sold after taking into account indexation allowances. A transfer between the profit and loss account and the fair value reserve is made regarding these net gains. |
| 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 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 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| Bellton Properties Limited (Registered number: 00634506) |
| Notes to the Financial Statements - continued |
| for the Year Ended 5 April 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Furniture | and | Computer |
| & equipment | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 6 April 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 5 April 2025 |
| DEPRECIATION |
| At 6 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| 5. | FINANCIAL ASSETS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 6 April 2024 |
| Additions |
| Revaluations | ( |
) |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| Cost or valuation at 5 April 2025 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2021 | 12,724 |
| Valuation in 2022 | 3,096 |
| Valuation in 2023 | (6,257 | ) |
| Valuation in 2024 | 8,289 |
| Valuation in 2025 | (11,999 | ) |
| Cost | 175,639 |
| 181,492 |
| If the Listed investments had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 175,639 | 132,422 |
| Listed investments were valued on an open market basis on 5 April 2025 by Smith & Williamson . |
| Bellton Properties Limited (Registered number: 00634506) |
| Notes to the Financial Statements - continued |
| for the Year Ended 5 April 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 6 April 2024 |
| and 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| Fair value at 5 April 2025 is represented by: |
| £ |
| Valuation in 2021 | 642,302 |
| Valuation in 2022 | 70,000 |
| Cost | 397,698 |
| 1,110,000 |
| If the investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 397,698 | 397,698 |
| Aggregate depreciation | (122,160 | ) | (114,446 | ) |
| Investment properties were valued on an open market basis on 5 April 2025 by the director . |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| 9. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 6 April 2024 |
| Transfers | (89 | ) |
| At 5 April 2025 |