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REGISTERED NUMBER: 00957201 (England and Wales)











FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023

FOR

BELL ELLIOT LEISURE LIMITED

BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BELL ELLIOT LEISURE LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023







DIRECTORS: H J Atkinson
J G Atkinson





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 00957201 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)

BALANCE SHEET
30 JANUARY 2023

30.1.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 88,208 96,458
Tangible assets 5 6,533,312 6,640,196
Investments 6 300 300
Investment property 7 222,000 222,000
6,843,820 6,958,954

CURRENT ASSETS
Stocks 4,600 37,282
Debtors 8 56,741 11,066
Cash at bank and in hand 1,385,911 2,097,984
1,447,252 2,146,332
CREDITORS
Amounts falling due within one year 9 256,052 1,324,750
NET CURRENT ASSETS 1,191,200 821,582
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,035,020

7,780,536

PROVISIONS FOR LIABILITIES 26,801 40,401
NET ASSETS 8,008,219 7,740,135

CAPITAL AND RESERVES
Called up share capital 10 2,450 2,450
Capital redemption reserve 2,550 2,550
Retained earnings 8,003,219 7,735,135
SHAREHOLDERS' FUNDS 8,008,219 7,740,135

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 January 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 January 2023 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.

BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)

BALANCE SHEET - continued
30 JANUARY 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2023 and were signed on its behalf by:





J G Atkinson - Director


BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023

1. STATUTORY INFORMATION

Bell Elliot Leisure 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 as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2013 and 2014, is being amortised over its estimated useful life of 20 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 20% on reducing balance
Fixtures, fittings and equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 16 (2022 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 30 January 2023 413,500
AMORTISATION
At 1 March 2022 317,042
Charge for period 8,250
At 30 January 2023 325,292
NET BOOK VALUE
At 30 January 2023 88,208
At 28 February 2022 96,458

BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2022 7,288,536 1,036,555 8,325,091
Additions - 10,403 10,403
At 30 January 2023 7,288,536 1,046,958 8,335,494
DEPRECIATION
At 1 March 2022 842,857 842,038 1,684,895
Charge for period 78,879 38,408 117,287
At 30 January 2023 921,736 880,446 1,802,182
NET BOOK VALUE
At 30 January 2023 6,366,800 166,512 6,533,312
At 28 February 2022 6,445,679 194,517 6,640,196

Included in cost of land and buildings is freehold land of £ 2,682,502 (2022 - £ 2,682,502 ) which is not depreciated.

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 30 January 2023 300
NET BOOK VALUE
At 30 January 2023 300
At 28 February 2022 300

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2022
and 30 January 2023 222,000
NET BOOK VALUE
At 30 January 2023 222,000
At 28 February 2022 222,000

BELL ELLIOT LEISURE LIMITED (REGISTERED NUMBER: 00957201)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 30 JANUARY 2023

7. INVESTMENT PROPERTY - continued

Fair value at 30 January 2023 is represented by:
£   
Valuation in 2013 58,497
Valuation in 2022 (88,000 )
Cost 251,503
222,000

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.23 28.2.22
£    £   
Trade debtors 12,207 93
Other debtors 44,534 10,973
56,741 11,066

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.1.23 28.2.22
£    £   
Trade creditors 6,868 41,953
Amounts owed to group undertakings 300 300
Taxation and social security 109,442 258,637
Other creditors 139,442 1,023,860
256,052 1,324,750

10. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.1.23 28.2.22
value: £    £   
2,450 Ordinary £1 2,450 2,450