2023-05-012024-04-302024-04-30false04496318STEPHEN BELL MOTORS 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STEPHEN BELL MOTORS LIMITED

Registered Number
04496318
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

STEPHEN BELL MOTORS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Bell, Stephen George

Company Secretary

BELL, Susan Elizabeth

Registered Address

Balmoral House
Warwick Court, Park Road
Middleton
M24 1AE

Registered Number

04496318 (England and Wales)
STEPHEN BELL MOTORS LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0871,361
1,0871,361
Current assets
Stocks177,400175,000
Debtors435,38376,746
Cash at bank and on hand3,96514,892
216,748266,638
Creditors amounts falling due within one year5(263,210)(318,589)
Net current assets (liabilities)(46,462)(51,951)
Total assets less current liabilities(45,375)(50,590)
Creditors amounts falling due after one year6(11,667)(21,667)
Net assets(57,042)(72,257)
Capital and reserves
Called up share capital22
Profit and loss account(57,044)(72,259)
Shareholders' funds(57,042)(72,257)
The financial statements were approved and authorised for issue by the Director on 11 September 2024, and are signed on its behalf by:
Bell, Stephen George
Director
Registered Company No. 04496318
STEPHEN BELL MOTORS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
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.
Statement of compliance
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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
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
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2310,870
At 30 April 2410,870
Depreciation and impairment
At 01 May 239,509
Charge for year274
At 30 April 249,783
Net book value
At 30 April 241,087
At 30 April 231,361
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables11,13047,238
Other debtors24,25329,508
Total35,38376,746
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables103,919121,973
Bank borrowings and overdrafts22,93529,883
Taxation and social security10,88417,199
Other creditors125,472147,565
Accrued liabilities and deferred income-1,969
Total263,210318,589
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts11,66721,667
Total11,66721,667
7.Related party transactions
During the year the company paid operating lease rentals totalling £12,000 (2023 - £12,000) to Mr & Mrs Bell. All transactions were on a commercial basis and the balance outstanding at the year end totalled £nil (2023-£nil).