REGISTERED NUMBER: 10326940 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DAVID BELLINI DISPLAY SOLUTIONS LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

10,751

13,548

Current assets

Debtors

5

1,909

11,365

Cash at bank

34,037

20,710

35,946

32,075

Creditors

Amounts falling due within one year

6

34,045

27,861

Net current assets

1,901

4,214

Total assets less current liabilities

12,652

17,762

Creditors

Amounts falling due after more than one year

7

(7,636

)

(10,062

)

Provisions for liabilities

9

(1,917

)

(2,574

)

Net assets

3,099

5,126

Capital and reserves

Called up share capital

10

100

100

Retained earnings

2,999

5,026

Shareholders' funds

3,099

5,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mr D H Bellini - Director

1.	Statutory information

David Bellini Display Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10326940. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is Avondale, 13 Lower Grove, Whitsbury, Fordingbridge, Hampshire, SP6 3QA.

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 represents income receivable from the provision of display equipment for exhibitions and similar events, net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account 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 1 September 2024

-

15,770

1,796

17,566

Additions

240

-

-

240

At 31 August 2025

240

15,770

1,796

17,806

Depreciation

At 1 September 2024

-

3,154

864

4,018

Charge for year

48

2,523

466

3,037

At 31 August 2025

48

5,677

1,330

7,055

Net book value

At 31 August 2025

192

10,093

466

10,751

At 31 August 2024

-

12,616

932

13,548

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 September 2024

and 31 August 2025

15,770

Depreciation

At 1 September 2024

3,154

Charge for year

3,154

At 31 August 2025

6,308

Net book value

At 31 August 2025

9,462

At 31 August 2024

12,616

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,103

7,860

VAT

-

2,585

Prepayments

806

920

1,909

11,365

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

2,425

2,186

Trade creditors

80

383

Tax

11,524

5,558

VAT

8,391

-

Directors' current accounts

8,547

403

Accruals and deferred income

3,078

19,331

34,045

27,861

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

7,636

10,062

8.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

10,061

12,248

Amounts owed under hire purchase are secured against the asset to which they relate.

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

1,917

2,574

Deferred

tax

£

Balance at 1 September 2024

2,574

Provided during year

(657

)

Balance at 31 August 2025

1,917

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	Ultimate controlling party

The company is under the control of the director, Mr D Bellini, by virtue of his majority holding of the share capital of the company.