Belfast Fleet Sales Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI732761

		2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		33,613

			33,613
CURRENT ASSETS
Stocks		206,990
Debtors		301,074
Cash at bank and in hand		60,498

		568,562
Creditors: Amounts Falling Due Within One Year		(496,726 )

NET CURRENT ASSETS (LIABILITIES)			71,836

TOTAL ASSETS LESS CURRENT LIABILITIES			105,449

NET ASSETS			105,449

CAPITAL AND RESERVES
Called up share capital	5		100
Profit and Loss Account			105,349

SHAREHOLDERS' FUNDS			105,449

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Belfast Fleet Sales Limited

Abridged Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Adrian Carroll

Director

22/09/2029

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Belfast Fleet Sales Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI732761 . The registered office is Opus House, 137 York Road, Belfast, BT15 3GZ.

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 includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Tangible Assets

	Total
	£
Cost
As at 29 August 2025	-
Additions	34,807

As at 31 August 2026	34,807

...CONTINUED

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Belfast Fleet Sales Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2026

Depreciation
As at 29 August 2025	-
Provided during the period	1,194

As at 31 August 2026	1,194

Net Book Value
As at 31 August 2026	33,613

As at 29 August 2025	-

5. Share Capital

	2026
	£
Allotted, Called up and fully paid	100

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