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REGISTERED NUMBER: 07383434 (England and Wales)

BELLE TRAINS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

BELLE TRAINS LIMITED (REGISTERED NUMBER: 07383434)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

BELLE TRAINS LIMITED

COMPANY INFORMATION

for the year ended 30 September 2025

| Directors: | M E Robertson

| M C Robertson

| Registered office: | Coxland House

| Somersbury Lane

| Ewhurst

| Cranleigh

| Surrey

| GU6 7SP

| Registered number: | 07383434 (England and Wales)

| Accountants: | JPS Accountancy Limited

| Chartered Accountants

| Thorncroft Manor

| Thorncroft Drive

| Leatherhead

| Surrey

| KT22 8JB

BELLE TRAINS LIMITED (REGISTERED NUMBER: 07383434)

BALANCE SHEET

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 172 |  | 266 |  |

Investment property | 5 | 360,000 |  | 360,000 |  |

360,172 |  | 360,266 |  |

CURRENT ASSETS

Debtors | 6 | 28,950 |  | 58,238 |  |

Cash at bank and in hand | 83,598 |  | 49,469 |  |

112,548 |  | 107,707 |  |

CREDITORS

Amounts falling due within one year | 7 | (18,604 | ) | (13,850 | ) |

NET CURRENT ASSETS | 93,944 |  | 93,857 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 454,116 |  | 454,123 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (244,710 | ) | (244,710 | ) |

PROVISIONS FOR LIABILITIES | (17,517 | ) | (17,517 | ) |

DEFERRED INCOME | (67,418 | ) | (74,841 | ) |

NET ASSETS | 124,471 |  | 117,055 |  |

BELLE TRAINS LIMITED (REGISTERED NUMBER: 07383434)

BALANCE SHEET - continued

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 52,552 |  | 52,552 |  |

Retained earnings | 71,819 |  | 64,403 |  |

124,471 |  | 117,055 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

M C Robertson - Director

BELLE TRAINS LIMITED (REGISTERED NUMBER: 07383434)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Belle Trains 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

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention unless otherwise stated below.

| The financial statements are prepared on a going concern basis. This is considered appropriate by the directors based on both current and anticipated future profitability of the company. The directors also consider that the company has adequate financial resources to settle liabilities as they fall due.

| Turnover

| Turnover is measured at the fair value of the consideration receivable for the sale of goods and services in the ordinary course of the business, excluding value added tax. Turnover from the sale of services is recognised by reference to the stage of completion of the transaction.

| Tangible fixed assets

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

| Office equipment | - | 20% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. 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.

| 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.

BELLE TRAINS LIMITED (REGISTERED NUMBER: 07383434)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 470 |  |

| Depreciation

| At 1 October 2024 | 204 |  |

| Charge for year | 94 |  |

| At 30 September 2025 | 298 |  |

| Net book value

| At 30 September 2025 | 172 |  |

| At 30 September 2024 | 266 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 October 2024

| and 30 September 2025 | 360,000 |  |

| Net book value

| At 30 September 2025 | 360,000 |  |

| At 30 September 2024 | 360,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2024 | 70,069 |  |

| Cost | 289,931 |  |

360,000 |  |

BELLE TRAINS LIMITED (REGISTERED NUMBER: 07383434)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

5. | INVESTMENT PROPERTY - continued

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 289,931 |  | 289,931 |  |

| The investment property was valued on an open market basis on 30 September 2025 by the directors of the company .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,268 |  | - |  |

| Other debtors | 27,682 |  | 58,238 |  |

28,950 |  | 58,238 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 300 |  | 665 |  |

| Taxation and social security | 843 |  | - |  |

| Other creditors | 17,461 |  | 13,185 |  |

18,604 |  | 13,850 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 244,710 |  | 244,710 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 52,552 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

BELLE TRAINS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Belle Trains Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Belle Trains Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Belle Trains Limited and state those matters that we have agreed to state to the Board of Directors of Belle Trains Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Belle Trains Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Belle Trains Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Belle Trains Limited. You consider that Belle Trains Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Belle Trains Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JPS Accountancy Limited

Chartered Accountants

Thorncroft Manor

Thorncroft Drive

Leatherhead

Surrey

KT22 8JB

23 June 2026