Belair Management Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11424111

BELAIR MANAGEMENT LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

BELAIR MANAGEMENT LTD

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£

CURRENT ASSETS

Stocks		368,247	292,247
Debtors	6	2,862,259	2,600,022
Cash at bank and in hand		339,196	427,417
		------------	------------
		3,569,702	3,319,686

CREDITORS: amounts falling due within one year	7	( 3,285,052)		( 2,933,397)
		------------		------------
NET CURRENT ASSETS			284,650	386,289
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			284,650	386,289

CREDITORS: amounts falling due after more than one year	8		( 10,000)	( 11,666)

ACCRUALS AND DEFERRED INCOME	( 4,775)	( 4,450)
	---------	---------
NET ASSETS	269,875	370,173
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	269,775	370,073
	---------	---------
SHAREHOLDERS FUNDS	269,875	370,173
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BELAIR MANAGEMENT LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

M Bell	J Bairstow
Director	Director

Company registration number: 11424111

BELAIR MANAGEMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12 Trevor Foster Way, Bradford, BD5 8HB, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services provided, exclusive of Value Added Tax.

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liability and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. TAX ON (LOSS)/PROFIT

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	–	9,843
	----	-------
Tax on (loss)/profit	–	9,843
	----	-------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	432,141	81,112
Other debtors	2,430,118	2,518,910
	------------	------------
	2,862,259	2,600,022
	------------	------------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,666	10,000
Trade creditors	4,280	499,389
Corporation tax	9,843	9,843
Social security and other taxes	223,018	105,736
Other creditors	3,046,245	2,308,429
	------------	------------
	3,285,052	2,933,397
	------------	------------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	11,666
	--------	--------