Belvedere Builders Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06323143

Belvedere Builders Limited

Filleted Unaudited Financial Statements

31 August 2025

Belvedere Builders Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Current assets

Stocks		393,106	393,106
Debtors	4	174,734	20,656
Cash at bank and in hand		5,409	8,606
		---------	---------
		573,249	422,368

Creditors: amounts falling due within one year	5	201,197	405,212
		---------	---------
Net current assets		372,052	17,156
		---------	--------
Total assets less current liabilities		372,052	17,156

Creditors: amounts falling due after more than one year	6	495,435	138,950
		---------	---------
Net liabilities		( 123,383)	( 121,794)
		---------	---------

Capital and reserves

Called up share capital	98	98
Profit and loss account	( 123,481)	( 121,892)
	---------	---------
Shareholders deficit	( 123,383)	( 121,794)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Belvedere Builders Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr S Biring
Director

Company registration number: 06323143

Belvedere Builders Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	170,646	18,000
Other debtors	4,088	2,656
	---------	--------
	174,734	20,656
	---------	--------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,780	7,236
Trade creditors	5,400	5,399
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	194,931
Corporation tax	–	6,249
Other creditors	194,017	191,397
	---------	---------
	201,197	405,212
	---------	---------

Creditors include bank loans and overdrafts which are secured of £1,780 (2024: £7,236).

6. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	495,435	138,950
	---------	---------

Creditors include bank loans and overdrafts which are secured of £495,000 (2024: £138,950). The bank loan is secured by a fixed charge over all the property and undertakings of the company.

7. Going concern

The companies liabilities exceed its assets by £123,383 as at the year end. The directors have stated that they will continue to support the company and therefore the company will continue on a going concern basis.

8. Related party transactions

At the balance sheet date, the directors were owed £186,817 by the company.

9. Controlling party

The company's immediate parent company is Kamro Investments Limited, registered office The Old Mill, 9 Soar Lane, Leicester LE3 5DE.