Belle Tents Limited - Filleted accounts

Registered number

08256655

Belle Tents Limited

Filleted Accounts

31 January 2026

Belle Tents Limited
Registered number:		08256655
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		230,036			246,761

Current assets
Stocks		6,000			6,000
Debtors	5	19,150			3,954
Cash at bank and in hand		744,284			696,709
		769,434			706,663

Creditors: amounts falling due within one year	6	(93,502)			(130,739)

Net current assets			675,932			575,924

Total assets less current liabilities			905,968			822,685


Provisions for liabilities			(57,209)			(61,641)


Net assets			848,759			761,044

Capital and reserves
Called up share capital			123			123
Profit and loss account			848,636			760,921

Shareholders' funds			848,759			761,044

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D J Scaife
Director
Approved by the board on 26 August 2026

Belle Tents Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the hire of marquees. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			over 4 years
	Fixtures, plant and machinery			over 5 years
	Equipment			over 2 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					7		7


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2025							100,000
	At 31 January 2026							100,000

	Amortisation
	At 1 February 2025							100,000
	At 31 January 2026							100,000

	Net book value
	At 31 January 2026							-

	Goodwill was written off in equal annual instalments over its estimated economic life of 10 years. Fully amortised now.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	5,960		589,451		100,148		695,559
	Additions	2,915		38,435		43,075		84,425
	At 31 January 2026	8,875		627,886		143,223		779,984

	Depreciation
	At 1 February 2025	5,690		362,627		80,481		448,798
	Charge for the year	1,274		79,484		20,392		101,150
	At 31 January 2026	6,964		442,111		100,873		549,948

	Net book value
	At 31 January 2026	1,911		185,775		42,350		230,036
	At 31 January 2025	270		226,824		19,667		246,761


5	Debtors					2026		2025
£							£

	Trade debtors					15,507		-
	Other debtors					3,643		3,954
						19,150		3,954


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					1,461		2,362
	Directors loan accounts					2,800		16,159
	Taxation and social security costs					84,542		107,686
	Other creditors					4,699		4,532
						93,502		130,739


7	Other information

	Belle Tents Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 3b Wellmere Road
	Leechmere Industrial Estate
	Sunderland
	United Kingdom
	SR2 9TE