Belle Financial Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05058156 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 March 2026

for

Belle Financial Services Limited

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Statement of Changes in Equity

4

Notes to the Financial Statements

5

DIRECTOR:

R F Fairbairn

REGISTERED OFFICE:

Belle House

1 Church Lane

Eston

Middlesbrough

TS6 9DU

REGISTERED NUMBER:

05058156 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

TURNOVER

296,375

238,407

Administrative expenses

184,239

152,342

OPERATING PROFIT

4

112,136

86,065

Interest receivable and similar income

1,093

620

PROFIT BEFORE TAXATION

113,229

86,685

Tax on profit

5

26,405

18,800

PROFIT FOR THE FINANCIAL YEAR

86,824

67,885

FIXED ASSETS

Tangible assets

6

1,420

2,153

CURRENT ASSETS

Debtors

7

63,000

72,000

Cash at bank

46,751

22,090

109,751

94,090

CREDITORS

Amounts falling due within one year

8

28,146

44,342

NET CURRENT ASSETS

81,605

49,748

TOTAL ASSETS LESS CURRENT
LIABILITIES

83,025

51,901

CREDITORS

Amounts falling due after more than one
year

9

-

1,200

NET ASSETS

83,025

50,701

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

83,024

50,700

83,025

50,701

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

R F Fairbairn - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 31 March 2024

1

41,315

41,316

Changes in equity

Dividends

-

(58,500

)

(58,500

)

Total comprehensive income

-

67,885

Balance at 30 March 2025

1

50,700

50,701

Changes in equity

Dividends

-

(54,500

)

(54,500

)

Total comprehensive income

-

86,824

Balance at 30 March 2026

1

83,024

83,025

1.	STATUTORY INFORMATION

Belle Financial Services Limited 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.3.26

30.3.25

£

Depreciation - owned assets

733

573

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

30.3.26

30.3.25

£

Current tax:

UK corporation tax

26,450

18,800

(Over) / under provision - prior year

(45

)

-

Tax on profit

26,405

18,800

UK corporation tax has been charged at 23.31% (2025 - 22.08%).

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 March 2025

and 30 March 2026

3,665

DEPRECIATION

At 31 March 2025

1,512

Charge for year

733

At 30 March 2026

2,245

NET BOOK VALUE

At 30 March 2026

1,420

At 30 March 2025

2,153

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.26

30.3.25

£

Loan

63,000

72,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.26

30.3.25

£

Bank loans and overdrafts

-

7,200

Trade creditors

1,502

1,500

Taxation and social security

26,450

26,448

Other creditors

194

9,194

28,146

44,342

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.3.26

30.3.25

£

Bank loans

-

1,200

10.	RELATED PARTY DISCLOSURES

As at 30 March 2026 the company owed Mr R F Fairbairn £194 (2025: £1,94).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is R F Fairbairn.