1 October 2024 false No description of principal activity Taxfiler 2024.6 SC594979business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC5949792024-09-30 SC5949792024-10-012025-09-30 SC594979business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC594979business:FilletedAccounts2024-10-012025-09-30 SC5949792025-09-30 SC594979business:Director12024-10-012025-09-30 SC594979business:RegisteredOffice2024-10-012025-09-30 SC5949792024-09-30 SC594979core:WithinOneYear2025-09-30 SC594979core:WithinOneYear2024-09-30 SC594979core:AfterOneYear2025-09-30 SC594979core:AfterOneYear2024-09-30 SC594979core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC594979core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC594979core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC594979core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC594979core:PreviouslyStatedAmount2025-09-30 SC594979core:PreviouslyStatedAmount2024-09-30 SC594979business:SmallEntities2024-10-012025-09-30 SC594979countries:Scotland2024-10-012025-09-30 SC594979core:FurnitureFittings2024-10-012025-09-30 SC594979core:PlantMachinery2024-09-30 SC594979core:FurnitureFittings2024-09-30 SC594979core:PlantMachinery2024-10-012025-09-30 SC594979core:PlantMachinery2025-09-30 SC594979core:FurnitureFittings2025-09-30 SC5949792023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC594979 (Scotland)
Bellslea Ltd Unaudited accounts for the year ended 30 September 2025
Bellslea Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Bellslea Ltd Company Information for the year ended 30 September 2025
Director
William Aitken
Company Number
SC594979 (Scotland)
Registered Office
Bellslea Roodland By Ayr Ayrshire KA6 6EP
Accountants
Ideo Business Services Ltd Unit 4 Standhill Industrial Est Whitburn Road Bathgate EH48 2HR
- 3 -
Bellslea Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
(211)
436 
Current assets
Debtors
5
28,709 
41,625 
Cash at bank and in hand
38,120 
7,642 
66,829 
49,267 
Creditors: amounts falling due within one year
6
(38,231)
(43,660)
Net current assets
28,598 
5,607 
Total assets less current liabilities
28,387 
6,043 
Creditors: amounts falling due after more than one year
7
- 
(3,906)
Net assets
28,387 
2,137 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
28,386 
2,136 
Shareholders' funds
28,387 
2,137 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2026 and were signed on its behalf by
William Aitken Director Company Registration No. SC594979
- 4 -
Bellslea Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Bellslea Ltd is a private company, limited by shares, registered in Scotland, registration number SC594979. The registered office is Bellslea, Roodland, By Ayr, Ayrshire, KA6 6EP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
3,034 
1,176 
4,210 
Additions
1,058 
- 
1,058 
At 30 September 2025
4,092 
1,176 
5,268 
Depreciation
At 1 October 2024
2,598 
1,176 
3,774 
Charge for the year
1,705 
- 
1,705 
At 30 September 2025
4,303 
1,176 
5,479 
Net book value
At 30 September 2025
(211)
- 
(211)
At 30 September 2024
436 
- 
436 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
28,709 
41,625 
- 5 -
Bellslea Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,000 
3,094 
VAT
7,473 
8,234 
Taxes and social security
5,765 
4,182 
Other creditors
6,336 
8,777 
Loans from directors
3,159 
2,148 
Accruals
660 
660 
Deferred income
11,838 
16,565 
38,231 
43,660 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
3,906 
8
Transactions with related parties
Included within current assets are amounts owed from related parties of £28,709 (£42,490 in 2023). There are no fixed terms for the repayment of this amount, which does not bear interest
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
- 6 -