IRIS Accounts Production v23.1.5.20 03712518 Board of Directors 1.5.22 31.3.23 31.3.23 false true false false false true false 216278 214856 162074 226422 163000 225000 215352 216278 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure037125182022-04-30037125182023-03-31037125182022-05-012023-03-31037125182021-04-30037125182021-05-012022-04-30037125182022-04-3003712518ns16:EnglandWales2022-05-012023-03-3103712518ns15:PoundSterling2022-05-012023-03-3103712518ns11:Director12022-05-012023-03-3103712518ns11:PrivateLimitedCompanyLtd2022-05-012023-03-3103712518ns11:SmallEntities2022-05-012023-03-3103712518ns11:AuditExempt-NoAccountantsReport2022-05-012023-03-3103712518ns11:SmallCompaniesRegimeForDirectorsReport2022-05-012023-03-3103712518ns11:SmallCompaniesRegimeForAccounts2022-05-012023-03-3103712518ns11:FullAccounts2022-05-012023-03-310371251812022-05-012023-03-310371251842ns11:Director22022-04-300371251842ns11:Director22021-04-300371251842ns11:Director22022-05-012023-03-310371251842ns11:Director22021-05-012022-04-300371251842ns11:Director22023-03-310371251842ns11:Director22022-04-3003712518ns11:Director22022-05-012023-03-3103712518ns11:RegisteredOffice2022-05-012023-03-3103712518ns6:CurrentFinancialInstruments2023-03-3103712518ns6:CurrentFinancialInstruments2022-04-3003712518ns6:Non-currentFinancialInstruments2023-03-3103712518ns6:Non-currentFinancialInstruments2022-04-3003712518ns6:ShareCapital2023-03-3103712518ns6:ShareCapital2022-04-3003712518ns6:CapitalRedemptionReserve2023-03-3103712518ns6:CapitalRedemptionReserve2022-04-3003712518ns6:RetainedEarningsAccumulatedLosses2023-03-3103712518ns6:RetainedEarningsAccumulatedLosses2022-04-3003712518ns6:IntangibleAssetsOtherThanGoodwill2022-05-012023-03-3103712518ns6:PlantMachinery2022-05-012023-03-3103712518ns6:FurnitureFittings2022-05-012023-03-3103712518ns6:MotorVehicles2022-05-012023-03-3103712518ns6:NetGoodwill2022-04-3003712518ns6:NetGoodwill2023-03-3103712518ns6:NetGoodwill2022-04-3003712518ns6:LandBuildings2022-04-3003712518ns6:PlantMachinery2022-04-3003712518ns6:FurnitureFittings2022-04-3003712518ns6:MotorVehicles2022-04-3003712518ns6:LandBuildings2022-05-012023-03-3103712518ns6:LandBuildings2023-03-3103712518ns6:PlantMachinery2023-03-3103712518ns6:FurnitureFittings2023-03-3103712518ns6:MotorVehicles2023-03-3103712518ns6:LandBuildings2022-04-3003712518ns6:PlantMachinery2022-04-3003712518ns6:FurnitureFittings2022-04-3003712518ns6:MotorVehicles2022-04-3003712518ns6:CostValuation2022-04-3003712518ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-3103712518ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3003712518ns6:AfterOneYearns6:Non-currentFinancialInstruments2023-03-3103712518ns6:AfterOneYearns6:Non-currentFinancialInstruments2022-04-3003712518ns11:Director112022-04-3003712518ns11:Director112021-04-3003712518ns11:Director112022-05-012023-03-3103712518ns11:Director112021-05-012022-04-3003712518ns11:Director112023-03-3103712518ns11:Director112022-04-30
REGISTERED NUMBER: 03712518 (England and Wales)















Unaudited Financial Statements

for the Period 1 May 2022 to 31 March 2023

for

Bell Publishing Limited

Bell Publishing Limited (Registered number: 03712518)

Contents of the Financial Statements
for the Period 1 May 2022 to 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bell Publishing Limited

Company Information
for the Period 1 May 2022 to 31 March 2023







DIRECTORS: Mr N McRitchie
Mrs S McRitchie





REGISTERED OFFICE: 1st Floor
One Suffolk Way
Sevenoaks
Kent
TN13 1YL





REGISTERED NUMBER: 03712518 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
1st Floor
One Suffolk Way
Sevenoaks
Kent
TN13 1YL

Bell Publishing Limited (Registered number: 03712518)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 132,293 64,075
Investments 6 315,661 315,661
447,954 379,736

CURRENT ASSETS
Debtors 7 1,148,615 1,168,073
Cash at bank and in hand 757,760 872,252
1,906,375 2,040,325
CREDITORS
Amounts falling due within one year 8 236,462 146,675
NET CURRENT ASSETS 1,669,913 1,893,650
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,117,867

2,273,386

CREDITORS
Amounts falling due after more than one
year

9

220,617

153,152
NET ASSETS 1,897,250 2,120,234

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Capital redemption reserve 5,000 5,000
Retained earnings 1,891,250 2,114,234
1,897,250 2,120,234

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

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 Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:



Mr N McRitchie - Director


Bell Publishing Limited (Registered number: 03712518)

Notes to the Financial Statements
for the Period 1 May 2022 to 31 March 2023


1. STATUTORY INFORMATION

Bell Publishing 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.

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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Taxation
Taxation for the period 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 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 18 (2022 - 17 ) .

Bell Publishing Limited (Registered number: 03712518)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 March 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 31 March 2023 47,241
AMORTISATION
At 1 May 2022
and 31 March 2023 47,241
NET BOOK VALUE
At 31 March 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2022 - 10,038 64,404 100,309 174,751
Additions 88,903 - 7,158 - 96,061
At 31 March 2023 88,903 10,038 71,562 100,309 270,812
DEPRECIATION
At 1 May 2022 - 10,038 51,073 49,565 110,676
Charge for period - - 9,845 17,998 27,843
At 31 March 2023 - 10,038 60,918 67,563 138,519
NET BOOK VALUE
At 31 March 2023 88,903 - 10,644 32,746 132,293
At 30 April 2022 - - 13,331 50,744 64,075

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2022
and 31 March 2023 315,661
NET BOOK VALUE
At 31 March 2023 315,661
At 30 April 2022 315,661

Cost or valuation at 31 March 2023 is represented by:

Other
investments
£   
Valuation in 2009 204,392
Valuation in 2018 85,000
Valuation in 2020 26,269
315,661

Bell Publishing Limited (Registered number: 03712518)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 March 2023


6. FIXED ASSET INVESTMENTS - continued

If the investments had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 289,392 289,392

Fixed asset investments were valued on an open market basis on 28 September 2020 by Watson Day Chartered Surveyors .

7. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 130,187 145,832
Other debtors 240,303 218,239
370,490 364,071

Amounts falling due after more than one year:
Amounts owed by group undertakings 703,741 729,618
Other debtors 74,384 74,384
778,125 804,002

Aggregate amounts 1,148,615 1,168,073

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 23,969 24,435
Trade creditors 79,167 65,644
Taxation and social security 14,283 41,925
Other creditors 119,043 14,671
236,462 146,675

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 112,756 134,261
Amounts owed to group undertakings 107,861 18,891
220,617 153,152

Bell Publishing Limited (Registered number: 03712518)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 March 2023


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2023 and the year ended 30 April 2022:

2023 2022
£    £   
Mr N McRitchie and Mrs S McRitchie
Balance outstanding at start of period 216,278 214,856
Amounts advanced 162,074 226,422
Amounts repaid (163,000 ) (225,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 215,352 216,278