Absolute Belting Solutions Limited

Registered number

10277201

Filleted Accounts

31 July 2026

Absolute Belting Solutions Limited
Registered number:		10277201
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	73,842			28,038
Cash at bank and in hand		3,180			11,042
		77,022			39,080

Creditors: amounts falling due within one year	4	(72,552)			(20,357)

Net current assets			4,470			18,723

Net assets			4,470			18,723

Capital and reserves
Called up share capital			100			100
Profit and loss account			4,370			18,623

Shareholders' funds			4,470			18,723

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 G J Robinson
Director
Approved by the board on 30 October 2026

Absolute Belting Solutions Limited
Notes to the Accounts
for the year ended 31 July 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					-		-


3	Debtors					2026		2025
£							£

	Trade debtors					39,842		28,038
	Other debtors					34,000		-
						73,842		28,038


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

	Trade creditors					64,959		14,130
	Taxation and social security costs					5,848		4,441
	Other creditors					1,745		1,786
						72,552		20,357


5	Related party transactions					2026		2025
	Directors' loan account					£	£

	The directors' are a related party the company. At 31st July 2026, the company owed the directors' the following short term, interest free, unsecured loans which are repayable upon demand.




	Amount due to / (from) the director					(17,000)		0


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr D S McMaster
		-		8,500		-		8,500

	Mr G J Robinson
		-		8,500		-		8,500

		-		17,000		-		17,000


7	Controlling party

	There are 4 individuals (2 of whom are directors) who each own 25% of the company's issued share capital; Accordingly there is not one individual controlling party.


8	Other information

	Absolute Belting Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	89 Chorley Road
	Swinton
	Manchester
	M27 4AA