Bellford Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04070928

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		176,084		178,242

			176,084		178,242
CURRENT ASSETS
Debtors	5	381,811		199,558
Cash at bank and in hand		183,401		235,898

		565,212		435,456
Creditors: Amounts Falling Due Within One Year	6	(407,641 )		(348,116 )

NET CURRENT ASSETS (LIABILITIES)			157,571		87,340

TOTAL ASSETS LESS CURRENT LIABILITIES			333,655		265,582

Creditors: Amounts Falling Due After More Than One Year	7		-		(14,767 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(24,657 )		(1,447 )

NET ASSETS			308,998		249,368

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			307,998		248,368

SHAREHOLDERS' FUNDS			308,998		249,368

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Bellford Developments Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

T Simpson

Director

15 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bellford Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04070928 . The registered office is Alton House, 66/68 High Street, Northwood, Middlesex, HA6 1BL.

2. Accounting Policies

2.1. 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 Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight line over 5 years
Motor Vehicles	25% on reducing balance
Computer Equipment	Straight line over 3 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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 tax 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.

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Bellford Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	84,454	211,508	2,240	298,202
Additions	19,065	49,950	475	69,490
Disposals	(19,551 )	(33,500 )	-	(53,051 )

As at 30 September 2025	83,968	227,958	2,715	314,641

Depreciation
As at 1 October 2024	36,827	82,285	848	119,960
Provided during the period	13,722	41,484	857	56,063
Disposals	(17,215 )	(20,251 )	-	(37,466 )

As at 30 September 2025	33,334	103,518	1,705	138,557

Net Book Value
As at 30 September 2025	50,634	124,440	1,010	176,084

As at 1 October 2024	47,627	129,223	1,392	178,242

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	23,986	47,357

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	381,811	199,558

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,767	22,180
Trade creditors	229,271	200,627
Bank loans and overdrafts	6,000	8,000
Social security and other taxes	13,807	13,639
VAT	115,247	82,703
Other creditors	178	-
Accruals	2,450	2,450
Directors' loan accounts	31,921	18,517

	407,641	348,116

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Bellford Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	8,767
Bank loans	-	6,000

	-	14,767

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	8,767		30,947

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,767	22,180
Later than one year and not later than five years	-	8,767

	8,767	30,947

	8,767	30,947

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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