2022-07-012023-06-302023-06-30false12061756THE BELL & OLIVE LTD2023-08-1756302iso4217:GBPxbrli:pure120617562022-07-01120617562023-06-30120617562022-07-012023-06-30120617562021-07-01120617562022-06-30120617562021-07-012022-06-3012061756bus:SmallEntities2022-07-012023-06-3012061756bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3012061756bus:FullAccounts2022-07-012023-06-3012061756bus:PrivateLimitedCompanyLtd2022-07-012023-06-3012061756core:WithinOneYear2023-06-3012061756core:AfterOneYear2023-06-3012061756core:WithinOneYear2022-06-3012061756core:AfterOneYear2022-06-3012061756core:ShareCapital2023-06-3012061756core:SharePremium2023-06-3012061756core:RevaluationReserve2023-06-3012061756core:OtherReservesSubtotal2023-06-3012061756core:RetainedEarningsAccumulatedLosses2023-06-3012061756core:ShareCapital2022-06-3012061756core:SharePremium2022-06-3012061756core:RevaluationReserve2022-06-3012061756core:OtherReservesSubtotal2022-06-3012061756core:RetainedEarningsAccumulatedLosses2022-06-3012061756core:LandBuildings2023-06-3012061756core:PlantMachinery2023-06-3012061756core:Vehicles2023-06-3012061756core:FurnitureFittings2023-06-3012061756core:OfficeEquipment2023-06-3012061756core:NetGoodwill2023-06-3012061756core:IntangibleAssetsOtherThanGoodwill2023-06-3012061756core:ListedExchangeTraded2023-06-3012061756core:UnlistedNon-exchangeTraded2023-06-3012061756core:LandBuildings2022-06-3012061756core:PlantMachinery2022-06-3012061756core:Vehicles2022-06-3012061756core:FurnitureFittings2022-06-3012061756core:OfficeEquipment2022-06-3012061756core:NetGoodwill2022-06-3012061756core:IntangibleAssetsOtherThanGoodwill2022-06-3012061756core:ListedExchangeTraded2022-06-3012061756core:UnlistedNon-exchangeTraded2022-06-3012061756core:LandBuildings2022-07-012023-06-3012061756core:PlantMachinery2022-07-012023-06-3012061756core:Vehicles2022-07-012023-06-3012061756core:FurnitureFittings2022-07-012023-06-3012061756core:OfficeEquipment2022-07-012023-06-3012061756core:NetGoodwill2022-07-012023-06-3012061756core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012061756core:ListedExchangeTraded2022-07-012023-06-3012061756core:UnlistedNon-exchangeTraded2022-07-012023-06-3012061756core:MoreThanFiveYears2022-07-012023-06-3012061756core:Non-currentFinancialInstruments2023-06-3012061756core:Non-currentFinancialInstruments2022-06-3012061756dpl:CostSales2022-07-012023-06-3012061756dpl:DistributionCosts2022-07-012023-06-3012061756core:LandBuildings2022-07-012023-06-3012061756core:PlantMachinery2022-07-012023-06-3012061756core:Vehicles2022-07-012023-06-3012061756core:FurnitureFittings2022-07-012023-06-3012061756core:OfficeEquipment2022-07-012023-06-3012061756dpl:AdministrativeExpenses2022-07-012023-06-3012061756core:NetGoodwill2022-07-012023-06-3012061756core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012061756dpl:GroupUndertakings2022-07-012023-06-3012061756dpl:ParticipatingInterests2022-07-012023-06-3012061756dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3012061756core:ListedExchangeTraded2022-07-012023-06-3012061756dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3012061756core:UnlistedNon-exchangeTraded2022-07-012023-06-3012061756dpl:CostSales2021-07-012022-06-3012061756dpl:DistributionCosts2021-07-012022-06-3012061756core:LandBuildings2021-07-012022-06-3012061756core:PlantMachinery2021-07-012022-06-3012061756core:Vehicles2021-07-012022-06-3012061756core:FurnitureFittings2021-07-012022-06-3012061756core:OfficeEquipment2021-07-012022-06-3012061756dpl:AdministrativeExpenses2021-07-012022-06-3012061756core:NetGoodwill2021-07-012022-06-3012061756core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3012061756dpl:GroupUndertakings2021-07-012022-06-3012061756dpl:ParticipatingInterests2021-07-012022-06-3012061756dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3012061756core:ListedExchangeTraded2021-07-012022-06-3012061756dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3012061756core:UnlistedNon-exchangeTraded2021-07-012022-06-3012061756core:NetGoodwill2023-06-3012061756core:IntangibleAssetsOtherThanGoodwill2023-06-3012061756core:LandBuildings2023-06-3012061756core:PlantMachinery2023-06-3012061756core:Vehicles2023-06-3012061756core:FurnitureFittings2023-06-3012061756core:OfficeEquipment2023-06-3012061756core:AfterOneYear2023-06-3012061756core:WithinOneYear2023-06-3012061756core:ListedExchangeTraded2023-06-3012061756core:UnlistedNon-exchangeTraded2023-06-3012061756core:ShareCapital2023-06-3012061756core:SharePremium2023-06-3012061756core:RevaluationReserve2023-06-3012061756core:OtherReservesSubtotal2023-06-3012061756core:RetainedEarningsAccumulatedLosses2023-06-3012061756core:NetGoodwill2022-06-3012061756core:IntangibleAssetsOtherThanGoodwill2022-06-3012061756core:LandBuildings2022-06-3012061756core:PlantMachinery2022-06-3012061756core:Vehicles2022-06-3012061756core:FurnitureFittings2022-06-3012061756core:OfficeEquipment2022-06-3012061756core:AfterOneYear2022-06-3012061756core:WithinOneYear2022-06-3012061756core:ListedExc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THE BELL & OLIVE LTD

Registered Number
12061756
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

THE BELL & OLIVE LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

HARMS, Glen Simon

Registered Address

2 Colchester Road
St. Osyth
Clacton-On-Sea
CO16 8HA

Registered Number

12061756 (England and Wales)
THE BELL & OLIVE LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5712,017721,648
712,017721,648
Current assets
Stocks68,2968,296
Debtors7-2,591
Cash at bank and on hand25,46324,150
33,75935,037
Creditors amounts falling due within one year8690,442606,754
Net current assets (liabilities)(656,683)(571,717)
Total assets less current liabilities55,334149,931
Creditors amounts falling due after one year939,18445,223
Net assets16,150104,708
Capital and reserves
Called up share capital11
Revaluation reserve154,442154,442
Profit and loss account(138,293)(49,735)
Shareholders' funds16,150104,708
The financial statements were approved and authorised for issue by the Director on 17 August 2023, and are signed on its behalf by:
HARMS, Glen Simon
Director
Registered Company No. 12061756
THE BELL & OLIVE LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year2420
5.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 July 22680,00043,85441,781765,635
Additions--1,0401,040
At 30 June 23680,00043,85442,821766,675
Depreciation and impairment
At 01 July 22-23,12320,86443,987
Charge for year-5,1825,48910,671
At 30 June 23-28,30526,35354,658
Net book value
At 30 June 23680,00015,54916,468712,017
At 30 June 22680,00020,73120,917721,648
6.Stocks

2023

2022

££
Other stocks8,2968,296
Total8,2968,296
7.Debtors

2023

2022

££
Trade debtors / trade receivables-2,591
Total-2,591
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables44,87612,797
Taxation and social security65,17633,388
Other creditors579,120560,569
Accrued liabilities and deferred income1,270-
Total690,442606,754
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts39,18445,223
Total39,18445,223