REGISTERED NUMBER: 13714301 (England and Wales)

Belt-Tech Limited

Unaudited Financial Statements

For The Year Ended

30th November 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

3

FIXED ASSETS

Tangible assets

4

26,489

31,100

CURRENT ASSETS

Debtors

5

75,012

69,412

Cash at bank

65,544

49,484

140,556

118,896

CREDITORS

Amounts falling due within one year

6

110,401

109,041

NET CURRENT ASSETS

30,155

9,855

TOTAL ASSETS LESS CURRENT LIABILITIES

56,644

40,955

PROVISIONS FOR LIABILITIES

6,622

5,909

NET ASSETS

50,022

35,046

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

49,922

34,946

SHAREHOLDERS' FUNDS

50,022

35,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 11th May 2026 and were signed on its behalf by:

J H Bridges - Director

A W Hussey - Director

1.	STATUTORY INFORMATION

Belt-Tech Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13714301

Registered office:

21 Procession Way

Elmswell

Bury St Edmunds

Suffolk

IP30 9YJ

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% straight line

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st December 2024

23,801

33,598

694

58,093

Additions

-

2,500

378

2,878

At 30th November 2025

23,801

36,098

1,072

60,971

DEPRECIATION

At 1st December 2024

10,954

15,403

636

26,993

Charge for year

2,570

4,809

110

7,489

At 30th November 2025

13,524

20,212

746

34,482

NET BOOK VALUE

At 30th November 2025

10,277

15,886

326

26,489

At 30th November 2024

12,847

18,195

58

31,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75,012

69,412

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

59,736

51,532

Other creditors

50,665

57,509

110,401

109,041

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the directors were owed £49,428 (2024 - £56,599) by the company. The loan is interest free and has no fixed repayment terms.