REGISTERED NUMBER: 11655225 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BELWELL CONSTRUCTION & FACILITIES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Jukes

Mrs S White

REGISTERED OFFICE:

55 Belwell Lane

Four Oaks

Sutton Coldfield

West Midlands

B74 4TS

REGISTERED NUMBER:

11655225 (England and Wales)

ACCOUNTANTS:

Brookes Stephens

New Media House

Davidson Road

Lichfield

Staffordshire

WS14 9DZ

Fixed assets

Tangible assets

5

71,252

85,707

Current assets

Stocks

84,455

81,550

Debtors

6

103,404

236,707

Cash at bank

95,352

1,920

283,211

320,177

Creditors

Amounts falling due within one year

7

189,351

249,741

Net current assets

93,860

70,436

Total assets less current liabilities

165,112

156,143

Creditors

Amounts falling due after more than one year

8

-

(3,173

)

Provisions for liabilities

(17,188

)

(19,970

)

Net assets

147,924

133,000

Capital and reserves

Called up share capital

10

100

100

Retained earnings

147,824

132,900

Shareholders' funds

147,924

133,000

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Mrs S White - Director

1.	STATUTORY INFORMATION

Belwell Construction & Facilities Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced goods and services, 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, 25% on reducing balance and 20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

188,543

Additions

21,176

Disposals

(18,345

)

At 30 November 2025

191,374

DEPRECIATION

At 1 December 2024

102,836

Charge for year

27,892

Eliminated on disposal

(10,606

)

At 30 November 2025

120,122

NET BOOK VALUE

At 30 November 2025

71,252

At 30 November 2024

85,707

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

94,343

227,052

Other debtors

9,061

9,655

103,404

236,707

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,173

10,615

Trade creditors

88,362

99,481

Taxation and social security

76,524

106,136

Other creditors

21,292

33,509

189,351

249,741

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,173

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

5,851

6,065

Between one and five years

1,736

7,587

7,587

13,652

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr M J Jukes and Mrs S White

Balance outstanding at start of year

(573

)

382

Amounts advanced

7,890

84,888

Amounts repaid

(7,889

)

(85,843

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(572

)

(573

)

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £58,036 (2024 - £75,000) were paid to the directors .

At the year end, the company owed £572 to the directors (2024 £573).