Caseware UK (AP4) 2024.0.164 2024.0.164 No description of principal activityfalse11false2023-08-04falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15048689 2023-08-03 15048689 2023-08-04 2024-08-31 15048689 2022-08-04 2023-08-03 15048689 2024-08-31 15048689 c:Director1 2023-08-04 2024-08-31 15048689 d:PlantMachinery 2023-08-04 2024-08-31 15048689 d:PlantMachinery 2024-08-31 15048689 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-04 2024-08-31 15048689 d:CurrentFinancialInstruments 2024-08-31 15048689 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 15048689 d:ShareCapital 2024-08-31 15048689 d:RetainedEarningsAccumulatedLosses 2024-08-31 15048689 c:FRS102 2023-08-04 2024-08-31 15048689 c:AuditExemptWithAccountantsReport 2023-08-04 2024-08-31 15048689 c:FullAccounts 2023-08-04 2024-08-31 15048689 c:PrivateLimitedCompanyLtd 2023-08-04 2024-08-31 15048689 e:PoundSterling 2023-08-04 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 15048689










Bell Enterprise (Kent) Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the period ended 31 August 2024

 
Bell Enterprise (Kent) Ltd
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Bell Enterprise (Kent) Ltd for the period ended 31 August 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bell Enterprise (Kent) Ltd for the period ended 31 August 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Bell Enterprise (Kent) Ltd in accordance with the terms of our engagement letter dated 25 September 2023Our work has been undertaken solely to prepare for your approval the financial statements of Bell Enterprise (Kent) Ltd and state those matters that we have agreed to state to the director of Bell Enterprise (Kent) Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bell Enterprise (Kent) Ltd and its director for our work or for this report. 

It is your duty to ensure that Bell Enterprise (Kent) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bell Enterprise (Kent) Ltd. You consider that Bell Enterprise (Kent) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Bell Enterprise (Kent) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
Canterbury
4 August 2025
Page 1

 
Bell Enterprise (Kent) Ltd
Registered number: 15048689

Balance sheet
As at 31 August 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
5,999

  
5,999

Current assets
  

Stocks
  
9,550

Cash at bank and in hand
  
4,055

  
13,605

Creditors: amounts falling due within one year
 5 
(99,031)

Net current (liabilities)/assets
  
 
 
(85,426)

Total assets less current liabilities
  
(79,427)

  

Net (liabilities)/assets
  
(79,427)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(79,428)

  
(79,427)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 August 2025.




K Hughes-Jones
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
Bell Enterprise (Kent) Ltd
 

 
Notes to the financial statements
For the period ended 31 August 2024

1.


General information

Bell Enterprise (Kent) Ltd is a private company limited by shares and is incorporated in England with registration number 15048689. The registered office address of the Company is 23-27 Harbour Street, Broadstaits, Kent, United Kingdom, CT10 1EU.
The Company's functional and presentational currency is Pounds Sterling.
The financial statements are rounded to the nearest Pound.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future.  Thus they may continue to adopt the going concern basis in preparing the annual financial statements. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
Bell Enterprise (Kent) Ltd
 

 
Notes to the financial statements
For the period ended 31 August 2024

2.Accounting policies (continued)

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 
Bell Enterprise (Kent) Ltd
 

 
Notes to the financial statements
For the period ended 31 August 2024

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 11.


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
7,499



At 31 August 2024

7,499



Depreciation


Charge for the period on owned assets
1,500



At 31 August 2024

1,500



Net book value



At 31 August 2024
5,999


5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
22,054

Other taxation and social security
69,967

Other creditors
4,360

Accruals and deferred income
2,650

99,031


Page 5

 
Bell Enterprise (Kent) Ltd
 

 
Notes to the financial statements
For the period ended 31 August 2024

6.


Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.


7.


Controlling party

The company is controller by K Hughes-Jones due to her majority shareholding.


Page 6