REGISTERED NUMBER: 01498808 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Bellaine Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E Bell

REGISTERED OFFICE:

C/O APC Accountancy

73 Gilkes Street

Middlesbrough

Cleveland

TS1 5EH

REGISTERED NUMBER:

01498808 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

828,079

732,014

CURRENT ASSETS

Debtors

5

614

634

Cash at bank

572,928

593,234

573,542

593,868

CREDITORS

Amounts falling due within one year

6

34,618

57,951

NET CURRENT ASSETS

538,924

535,917

TOTAL ASSETS LESS CURRENT LIABILITIES

1,367,003

1,267,931

PROVISIONS FOR LIABILITIES

7

32,784

19,121

NET ASSETS

1,334,219

1,248,810

CAPITAL AND RESERVES

Called up share capital

8

50

50

Revaluation reserve

57,000

57,000

Capital redemption reserve

50

50

Retained earnings

1,277,119

1,191,710

SHAREHOLDERS' FUNDS

1,334,219

1,248,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

Mrs E Bell - Director

1.	STATUTORY INFORMATION

Bellaine 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 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 net rents receivable, excluding value added tax.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

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 taxation 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.

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

731,532

6,426

737,958

Additions

-

110,242

110,242

At 30 June 2026

731,532

116,668

848,200

DEPRECIATION

At 1 July 2025

-

5,944

5,944

Charge for year

-

14,177

14,177

At 30 June 2026

-

20,121

20,121

NET BOOK VALUE

At 30 June 2026

731,532

96,547

828,079

At 30 June 2025

731,532

482

732,014

The freehold properties are held for investment purposes and have been included in the balance sheet at 30 June 2026 at open market value for existing use. The valuation adopted is based on a September 1992 valuation. The directors have reviewed the carrying value at 30 June 2026 of all properties and have decided that there has been no significant change in open market values which would warrant amendment to book value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

614

634

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Taxation and social security

2,872

25,369

Other creditors

31,746

32,582

34,618

57,951

7.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

32,784

19,121

Deferred

tax

£

Balance at 1 July 2025

19,121

timing differences

13,663

Balance at 30 June 2026

32,784

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

50

Ordinary

£1

50

50

9.	ULTIMATE CONTROL

The company is under the control of it's director Mrs E Bell.