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Registered number: 09259057 BELICHE LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
01483 755 399 hamlyns.com
BELICHE LIMITED COMPANY INFORMATION
Directors | R C Rufus
| R E Rufus (resigned 5 September 2025)
| O Rufus
Registered number | 09259057
Registered office | Sundial House High Street
| Horsell
| Woking
| Surrey
| GU21 4SU
Accountants | Hamlyns Limited
| Chartered Accountants
| Sundial House
| High Street
| Horsell
| Woking
| Surrey
| GU21 4SU
BELICHE LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The directors present their report and the financial statements for the year ended 30 September 2025.
Principal activity
The principal activity of the company in the year under review was that of letting and operating of commercial property.
Directors
The directors who served during the year were:
R C Rufus
R E Rufus (resigned 5 September 2025)
O Rufus
Page 1
BELICHE LIMITED REGISTERED NUMBER: 09259057 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 561,606 |  | 972,450
|  |  | 561,606 |  | 972,450
Current assets |  |  |  |  |
Cash at bank and in hand |  | 2,903 |  | 1,048 |
|  | 2,903 |  | 1,048 |
Creditors: amounts falling due within one year | 5 | (86,325) |  | (99,187) |
Net current liabilities |  |  | (83,422) |  | (98,139)
Total assets less current liabilities |  |  | 478,184 |  | 874,311
Creditors: amounts falling due after more than one year | 6 |  | (367,256) |  | (309,782)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | - |  | (69,858) |
|  |  | - |  | (69,858)
Net assets |  |  | 110,928 |  | 494,671
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Fair value reserve | 9 |  | - |  | 340,987
Profit and loss account | 9 |  | 110,828 |  | 153,584
|  |  | 110,928 |  | 494,671
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BELICHE LIMITED REGISTERED NUMBER: 09259057 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 June 2026.
R C Rufus
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
BELICHE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | Statutory Information
Beliche 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue 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 all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
BELICHE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙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 ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Investment property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
BELICHE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 972,450
| Surplus on revaluation | (410,844)
| At 30 September 2025 | 561,606
| Comprising |
| Cost | 561,606
| Annual revaluation surplus/(deficit): |
| 2016 | 410,844
| 2025 | (410,844)
| At 30 September 2025 | 561,606
The 2025 valuations were made by John Westwood on behalf of Westwood and Company with over 40 years of industry experience but who are not members of the Royal Institution of Chartered Surveyors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 561,604 | 561,604
| Accumulated depreciation and impairments | (119,849) | (108,617)
|  | 441,755 | 452,987
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 47,552 | 47,552
| Corporation tax | 35,961 | 35,961
| Other creditors | - | 13,000
| Accruals and deferred income | 2,812 | 2,674
|  | 86,325 | 99,187
Page 6
BELICHE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 296,944 | 305,947
| Amounts owed to group undertakings | 70,312 | 3,835
|  | 367,256 | 309,782
7. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 47,552 | 47,552
|  | 47,552 | 47,552
| Amounts falling due 2-5 years |  |
| Bank loans | 190,210 | 190,210
|  | 190,210 | 190,210
| Amounts falling due after more than 5 years |  |
| Bank loans | 106,734 | 115,738
|  | 106,734 | 115,738
|  | 344,496 | 353,500
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (69,858)
| Utilised in year | 69,858
| At end of year | -
Page 7
BELICHE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 8.Deferred taxation (continued)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (69,858)
|  | - | (69,858)
9. | Reserves
Revaluation reserve At 30th September 2025 the revaluation reserve is £0 (2024: £340,987) after the revaluation undertaken during the year.
10. | Secured debts
A loan facility was made available by Interbay Commercial on 11 March 2019 for a fifteen year term from that date.Interest is payable at 4.93% above LIBOR. The loans are secured by a fixed and floating charge over the freehold investment property and assets of the company.
Page 8