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REGISTERED NUMBER: 10144138 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

B S Bell Construction Limited

B S Bell Construction Limited (Registered number: 10144138)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


B S Bell Construction Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: B Bell
Mrs K Bell





REGISTERED OFFICE: 9A Goodmayes Close
Bedford
Bedfordshire
MK42 0LX





REGISTERED NUMBER: 10144138 (England and Wales)





ACCOUNTANTS: Thompsons Accountancy Services Limited
Chartered Accountants
Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ

B S Bell Construction Limited (Registered number: 10144138)

Statement of Financial Position
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 20,094 33,069

CURRENT ASSETS
Debtors 6 76,576 53,263
Cash at bank 36,642 112,896
113,218 166,159
CREDITORS
Amounts falling due within one year 7 21,747 44,906
NET CURRENT ASSETS 91,471 121,253
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,565

154,322

CREDITORS
Amounts falling due after more than one year 8 - (709 )

PROVISIONS FOR LIABILITIES (3,556 ) (7,760 )
NET ASSETS 108,009 145,853

CAPITAL AND RESERVES
Called up share capital 104 104
Retained earnings 107,905 145,749
SHAREHOLDERS' FUNDS 108,009 145,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

B S Bell Construction Limited (Registered number: 10144138)

Statement of Financial Position - continued
28 February 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 6 November 2023 and were signed on its behalf by:





Mrs K Bell - Director


B S Bell Construction Limited (Registered number: 10144138)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

B S Bell Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

B S Bell Construction Limited (Registered number: 10144138)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2022 6,486 51,673 625 58,784
Additions 287 - - 287
At 28 February 2023 6,773 51,673 625 59,071
DEPRECIATION
At 1 March 2022 6,069 19,307 339 25,715
Charge for year 188 12,918 156 13,262
At 28 February 2023 6,257 32,225 495 38,977
NET BOOK VALUE
At 28 February 2023 516 19,448 130 20,094
At 28 February 2022 417 32,366 286 33,069

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Directors' current accounts 75,159 52,567
Tax - 242
VAT 973 -
Prepayments 444 454
76,576 53,263

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts 709 2,838
Tax 2,472 23,518
Social security and other taxes 450 -
VAT - 727
Directors' current accounts 15,000 15,000
Accrued expenses 3,116 2,823
21,747 44,906

B S Bell Construction Limited (Registered number: 10144138)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts - 709

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2023 and 28 February 2022:

28.2.23 28.2.22
£    £   
B Bell
Balance outstanding at start of year 52,567 -
Amounts advanced 62,904 201,718
Amounts repaid (40,312 ) (149,151 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 75,159 52,567