BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the entity is that of Environmental consulting activities 1 July 2025 NI701849 2025-03-31 NI701849 2024-03-31 NI701849 2023-03-31 NI701849 2024-04-01 2025-03-31 NI701849 2023-04-01 2024-03-31 NI701849 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI701849 uk-curr:PoundSterling 2024-04-01 2025-03-31 NI701849 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI701849 uk-bus:FullAccounts 2024-04-01 2025-03-31 NI701849 uk-bus:Director1 2024-04-01 2025-03-31 NI701849 uk-bus:Director2 2024-04-01 2025-03-31 NI701849 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 NI701849 uk-bus:Agent1 2024-04-01 2025-03-31 NI701849 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 NI701849 uk-core:ShareCapital 2025-03-31 NI701849 uk-core:ShareCapital 2024-03-31 NI701849 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI701849 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI701849 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI701849 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 NI701849 uk-bus:FRS102 2024-04-01 2025-03-31 NI701849 uk-core:Land 2024-04-01 2025-03-31 NI701849 uk-core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 NI701849 uk-core:CurrentFinancialInstruments 2025-03-31 NI701849 uk-core:CurrentFinancialInstruments 2024-03-31 NI701849 uk-core:WithinOneYear 2025-03-31 NI701849 uk-core:WithinOneYear 2024-03-31 NI701849 uk-core:EmployeeBenefits 2024-03-31 NI701849 uk-core:EmployeeBenefits 2024-04-01 2025-03-31 NI701849 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 NI701849 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-03-31 NI701849 uk-core:OtherDeferredTax 2025-03-31 NI701849 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 NI701849 uk-core:EmployeeBenefits 2025-03-31 NI701849 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI701849

Bell Rolston Limited

Unaudited Financial Statements

for the financial year ended 31 March 2025

Bell Rolston Limited

DIRECTORS AND OTHER INFORMATION

Directors | Thomas Bell
| Gavin Rolston
Company Registration Number | NI701849
Registered Office and Business Address | St Annes House
| 15 Church Street
| Belfast
| Antrim
| BT1 1PG
Accountants | Quarter
| Chartered Accountants
| St.Annes House
| Cathedral Quarter
| 15 Church Street
| Belfast
| BT1 1PG

Bell Rolston Limited

CHARTERED ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Bell Rolston Limited

for the financial year ended 31 March 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2025 as set out on pages to 11 which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Bell Rolston Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 31 March 2025 your duty to ensure that Bell Rolston Limited 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 profit of Bell Rolston Limited. You consider that Bell Rolston Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Bell Rolston Limited. For this reason, we have not verified the adequacy, 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.

__________________________________

QUARTER

Chartered Accountants

St.Annes House

Cathedral Quarter

15 Church Street

Belfast

BT1 1PG

1 July 2025

Bell Rolston Limited

Company Registration Number: NI701849

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 60,245 |  | 6,589
|  |  | ───────── |  | ─────────
Current Assets

Inventories |  | 6 | 31,347 |  | 30,000
Receivables |  | 7 | 147,195 |  | 38,529
Cash and cash equivalents |  |  | 386,973 |  | 221,531
|  |  | ───────── |  | ─────────
|  |  | 565,515 |  | 290,060
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 8 | (255,740) |  | (150,490)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 309,775 |  | 139,570
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 370,020 |  | 146,159
Provisions for liabilities |  | 10 | (2,584) |  | -
|  |  | ───────── |  | ─────────
Net Assets |  |  | 367,436 |  | 146,159
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 367,336 |  | 146,059
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 367,436 |  | 146,159
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 1 July 2025 and signed on its behalf by

________________________________ |  |  | ________________________________
Thomas Bell |  |  | Gavin Rolston
Director |  |  | Director

Bell Rolston Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. | General Information
| Bell Rolston Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI701849. The registered office of the company is St Annes House, 15 Church Street, Belfast, Antrim, BT1 1PG which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 2% Straight line
|  | Fixtures, fittings and equipment | - | 20% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.
| Inventories
| Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other receivables
| Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The comparative figures relate to the 7 month period ended 31 March 2024.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 5, (2024 - 4).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
| Employee | 3 | 2
|  | ───────── | ─────────
|  | 5 | 4
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Long | Fixtures, | Total
|  | leasehold | fittings and |
|  | property | equipment |
|  | £ | £ | £
| Cost
| At 1 April 2024 | - | 7,321 | 7,321
| Additions | 49,989 | 5,568 | 55,557
|  | ───────── | ───────── | ─────────
| At 31 March 2025 | 49,989 | 12,889 | 62,878
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2024 | - | 732 | 732
| Charge for the financial year | 81 | 1,820 | 1,901
|  | ───────── | ───────── | ─────────
| At 31 March 2025 | 81 | 2,552 | 2,633
|  | ───────── | ───────── | ─────────
| Carrying amount
| At 31 March 2025 | 49,908 | 10,337 | 60,245
|  | ═════════ | ═════════ | ═════════
| At 31 March 2024 | - | 6,589 | 6,589
|  | ═════════ | ═════════ | ═════════

6. | Inventories | 2025 | 2024
|  | £ | £
| Work in progress | 31,347 | 30,000
|  | ═════════ | ═════════

7. | Receivables | 2025 | 2024
|  | £ | £
| Trade receivables | 131,017 | 37,541
| Other debtors | 14,700 | -
| Taxation (Note 9) | - | 988
| Prepayments and accrued income | 1,478 | -
|  | ───────── | ─────────
|  | 147,195 | 38,529
|  | ═════════ | ═════════

8. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade payables | 29,166 | 1,569
| Taxation (Note 9) | 185,703 | 100,011
| Directors' current accounts | 4,112 | 7,250
| Other creditors | 32,000 | 38,660
| Accruals:
| Pension accrual | 1,759 | -
| Other accruals | 3,000 | 3,000
|  | ───────── | ─────────
|  | 255,740 | 150,490
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Receivables:
| PAYE / NI | - | 988
|  | ═════════ | ═════════
| Payables:
| VAT | 43,801 | 38,685
| Corporation tax | 123,140 | 61,326
| PAYE / NI | 18,762 | -
|  | ───────── | ─────────
|  | 185,703 | 100,011
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | - | - | -
| Utilised during the financial year | 2,584 | 2,584 | -
|  | ───────── | ───────── | ─────────
| At financial year end | 2,584 | 2,584 | -
|  | ═════════ | ═════════ | ═════════

11. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2025.

12. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.