Company Registration No. 11041688 (England and Wales)
Belmont Transport Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 30 November 2025
Belmont Transport Limited
UNAUDITED FINANCIAL STATEMENTS
Contents
Belmont Transport Limited
Company Information
for the year ended 30 November 2025
Company Number
11041688 (England and Wales)
Registered Office
121 Belmont Road
Uxbridge
Middlesex
UB8 1QZ
UNITED KINGDOM
Belmont Transport Limited
Statement of financial position
as at 30 November 2025
Tangible assets
120,385
154,189
Cash at bank and in hand
40,182
61,279
Creditors: amounts falling due within one year
(46,115)
(49,157)
Net current assets
15,650
30,907
Total assets less current liabilities
136,035
185,096
Creditors: amounts falling due after more than one year
(89,677)
(118,093)
Provisions for liabilities
Deferred tax
(22,873)
(29,296)
Called up share capital
1
1
Profit and loss account
23,484
37,706
Shareholders' funds
23,485
37,707
For the year ending 30 November 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 18 May 2026 and were signed on its behalf by
Mr H Mangat
Director
Company Registration No. 11041688
Belmont Transport Limited
Notes to the Accounts
for the year ended 30 November 2025
Belmont Transport Limited is a private company, limited by shares, registered in England and Wales, registration number 11041688. The registered office is 121 Belmont Road, Uxbridge, Middlesex, UB8 1QZ, UNITED KINGDOM.
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.
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 of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 Section 1A – ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006.
The presentational currency of the financial statements is pound sterling (£).
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Turnover is the revenue arising from the sales of goods and services. It is stated at fair value of the consideration receivable, net of value added tax, rebates and discounts. The following criteria must also be met before turnover is recognised:
Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when the following conditions are satisfied:
1) the amount of the of the turnover can be measured reliably;
2) it is probable that the company will receive the consideration due under the contract;
3) the stage of completion of the contract at the end of the reporting period can be measured reliably.
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:
Plant & machinery
5 years; straight-line basis
Fixtures & fittings
4 years; straight-line basis
Computer equipment
2 years; straight-line basis
Belmont Transport Limited
Notes to the Accounts
for the year ended 30 November 2025
The tax expense represents the sum of the current tax expense and deferred tax expense. Current tax assets are recognised when tax paid exceeds the tax payable.
Current and deferred tax is charged or credited to profit and loss, except when it relates to items charged or credited to other comprehensive income or equity, when the tax follows the transaction or event it relates to and is also charged or credited to other comprehensive income, or equity.
Current tax assets and current tax liabilities and deferred tax assets and deferred tax liabilities are offset, if and only if, there is a legally enforceable right to set off the amounts and the entity intends either to settle on the net basis or to realise the asset and settle the liability simultaneously.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
1) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
2) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing difference are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in difference periods from their recognition in the financial statements. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered by the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting date.
The company pays into a defined contribution pension scheme. Contributions paid are charged to the statement of comprehensive income.
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Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
162,546
4,530
2,401
169,477
At 30 November 2025
162,546
4,530
2,651
169,727
At 1 December 2024
10,836
3,123
1,329
15,288
Charge for the year
32,509
914
631
34,054
At 30 November 2025
43,345
4,037
1,960
49,342
At 30 November 2025
119,201
493
691
120,385
At 30 November 2024
151,710
1,407
1,072
154,189
Belmont Transport Limited
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Trade debtors
20,354
17,657
Accrued income and prepayments
1,064
911
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,407
2,066
Obligations under finance leases and hire purchase contracts
27,009
24,890
Trade creditors
5,897
1,265
Taxes and social security
260
-
Loans from directors
2,966
13,623
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
89,677
116,686
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Average number of employees
During the year the average number of employees was 1 (2024: 1).