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REGISTERED NUMBER: 08314649 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Bell & Co Estate Agents Ltd

Bell & Co Estate Agents Ltd (Registered number: 08314649)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bell & Co Estate Agents Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: M Bell
Mrs CP Bell





REGISTERED OFFICE: 26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN





REGISTERED NUMBER: 08314649 (England and Wales)





ACCOUNTANTS: Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN

Bell & Co Estate Agents Ltd (Registered number: 08314649)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,619 1,951

CURRENT ASSETS
Debtors 5 9,761 3,499
Cash at bank 10,664 14,997
20,425 18,496
CREDITORS
Amounts falling due within one year 6 21,934 20,292
NET CURRENT LIABILITIES (1,509 ) (1,796 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

110

155

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 10 55
SHAREHOLDERS' FUNDS 110 155

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 10 December 2023 and were signed on its behalf by:



Mrs CP Bell - Director



M Bell - Director


Bell & Co Estate Agents Ltd (Registered number: 08314649)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Bell & Co Estate Agents Ltd 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.

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.
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the year 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 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.

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 year was 2 (2022 - 3 ) .

Bell & Co Estate Agents Ltd (Registered number: 08314649)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 December 2022 13,387
Additions 207
At 30 November 2023 13,594
DEPRECIATION
At 1 December 2022 11,436
Charge for year 539
At 30 November 2023 11,975
NET BOOK VALUE
At 30 November 2023 1,619
At 30 November 2022 1,951

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 1,900 1,900
Directors' loan accounts 7,861 1,599
9,761 3,499

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 8,600 8,600
Tax 5,951 4,448
Social security and other taxes 5,415 5,539
Other creditors 293 -
Accrued expenses 1,675 1,705
21,934 20,292

7. RESERVES
Retained
earnings
£   

At 1 December 2022 55
Profit for the year 24,155
Dividends (24,200 )
At 30 November 2023 10

Bell & Co Estate Agents Ltd (Registered number: 08314649)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
Mrs CP Bell and M Bell
Balance outstanding at start of year 1,599 (42 )
Amounts advanced (7,714 ) (1,140 )
Amounts repaid 13,976 2,781
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,861 1,599

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £24,200 (2022 - £22,142) were paid to the directors .

The directors along with many companies of similar size and nature operate a directors loan account to facilitate some of the company's financial transactions the movements are summarised above.