BELGIQUE PRODUCTION LIMITED

Registered Number: 12517878 BELGIQUE PRODUCTION LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,716	9,820
		7,716	9,820
Current assets
Stocks	4	46,850	55,890
Debtors	5	2,300	-
Cash at bank and in hand		16,494	16,533
		65,644	72,423
Creditors: amount falling due within one year	6	(236,240)	(232,281)
Net current assets		(170,596)	(159,858)

Total assets less current liabilities		(162,880)	(150,038)
Creditors: amount falling due after more than one year	7	(100,941)	(100,941)
Net assets		(263,821)	(250,979)

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		(263,921)	(251,079)
Shareholders' funds		(263,821)	(250,979)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 30 December 2025 and were signed by:

-------------------------------
Rafik AICI
Director

BELGIQUE PRODUCTION LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

BELGIQUE PRODUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12517878, registration address 29 Cambridge Park, Wanstead, London, E11 2PU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

5 Years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 22 (2024 : 21).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	16,503	16,503
Additions	-	-
Disposals	-	-
At 31 March 2025	16,503	16,503
Depreciation
At 01 April 2024	6,683	6,683
Charge for year	2,104	2,104
On disposals	-	-
At 31 March 2025	8,787	8,787
Net book values
Closing balance as at 31 March 2025	7,716	7,716
Opening balance as at 01 April 2024	9,820	9,820

Stocks

	2025 £		2024 £
Stocks	46,850		55,890
	46,850		55,890

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	2,300		-
	2,300		-

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	237,844	227,751
PAYE & Social Security	-	3,507
Wages & Salaries Control Account	-	2,149
VAT	(1,604)	(1,126)
	236,240	232,281

Creditors: amount falling due after more than one year

	2025 £		2024 £
Directors' Loan Accounts	100,941		100,941
	100,941		100,941

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 12517878
England and Wales
BELGIQUE PRODUCTION LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025