Belro Environmental Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14602837 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

BELRO ENVIRONMENTAL SERVICES LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr N Poll

REGISTERED OFFICE:

3 Loweswater Close

Warrington

Cheshire

WA2 9UZ

REGISTERED NUMBER:

14602837 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the year ended 31st January 2026.

DIRECTOR

Mr N Poll held office during the whole of the period from 1st February 2025 to the date of this report.

GOING CONCERN

At 31 January 2026 the company had net assets of £1,246, but its current liabilities included £38,247 owed to HM Revenue & Customs, against cash at bank of £879. The director has considered the company's ability to continue trading for at least twelve months from the date these financial statements are approved. Since the year end the company has continued to trade profitably, and the director is in discussion with HM Revenue & Customs to settle the outstanding liabilities by instalments. The director has also confirmed that he will continue to provide financial support to the company and will not seek repayment of any amounts due to him where that would affect the company's ability to meet its liabilities as they fall due.

On this basis the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, and these financial statements have therefore been prepared on the going concern basis.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr N Poll - Director

23rd October 2026

FIXED ASSETS

Tangible assets

4

579

812

579

812

CURRENT ASSETS

Debtors

5

42,038

33,731

Cash at bank

879

461

42,917

34,192

CREDITORS

Amounts falling due within one year

6

42,140

33,256

NET CURRENT ASSETS

777

936

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,356

1,748

PROVISIONS FOR LIABILITIES

110

154

NET ASSETS

1,246

1,594

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

1,245

1,593

1,246

1,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 23rd October 2026 and were signed by:

Mr N Poll - Director

1.	STATUTORY INFORMATION

Belro Environmental Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% 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.

Deferred tax

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

Computer

equipment

£

COST

At 1st February 2025

and 31st January 2026

1,348

DEPRECIATION

At 1st February 2025

536

Charge for year

233

At 31st January 2026

769

NET BOOK VALUE

At 31st January 2026

579

At 31st January 2025

812

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

8,814

9,274

Other debtors

33,224

24,457

42,038

33,731

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

2,043

120

Taxation and social security

38,247

31,811

Other creditors

1,850

1,325

42,140

33,256

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st January 2026 and 31st January 2025:

31.1.26

31.1.25

£

Mr N Poll

Balance outstanding at start of year

24,457

9,795

Amounts advanced

8,767

14,662

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

33,224

24,457

The outstanding balance with the director, Mr N Poll, is unsecured and accrues interest at 6% per annum. The maximum amount outstanding during the year was £33,224. The balance was repaid in full after the year end and within 9 months of the year end.

8.	RELATED PARTY DISCLOSURES

During the year, the company entered into a transaction with the director as disclosed in note 8.

The company has taken advantage of the exemption available to small entities under FRS 102 Section 1A from disclosing other related party transactions.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr N Poll.