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Registered number: 11955040
The Heir and Bell Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Keeping it Balanced Ltd
MAAT 10387786
North Parade
Falmouth
Cornwall
TR1 2TF
The Heir and Bell Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Heir and Bell Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11955040

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,958 |  | 4,528
|  |  | 4,958 |  | 4,528
CURRENT ASSETS
Cash at bank and in hand |  | 17,573 |  | 22,560 |
|  | 17,573 |  | 22,560 |
Creditors: Amounts Falling Due Within One Year | 5 | (42,951 ) |  | (37,962 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (25,378 ) |  | (15,402 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (20,420 ) |  | (10,874 )
Creditors: Amounts Falling Due After More Than One Year | 6 |  | - |  | (5,044 )
NET LIABILITIES |  |  | (20,420 ) |  | (15,918 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (20,422 ) |  | (15,920 )
SHAREHOLDERS' FUNDS |  |  | (20,420) |  | (15,918)

Page 1
Page 2
The Heir and Bell Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Kathryn Mulheir Director
05/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Heir and Bell Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
The Heir and Bell Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11955040 . The registered office is 4 The Old Brewery Yard, Falmouth, Falmouth , Cornwall , TR11 2BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 12,119 | 1,461 | 13,580
Additions | 2,131 | - | 2,131
As at 30 April 2025 | 14,250 | 1,461 | 15,711
Depreciation
As at 1 May 2024 | 8,033 | 1,019 | 9,052
Provided during the period | 1,555 | 146 | 1,701
As at 30 April 2025 | 9,588 | 1,165 | 10,753
Net Book Value
As at 30 April 2025 | 4,662 | 296 | 4,958
As at 1 May 2024 | 4,086 | 442 | 4,528

Page 3
Page 4
The Heir and Bell Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Payroll Liabilities : Pension | 777 |  | 1,104
VAT | 20,811 |  | 18,399
Net wages | - |  | 6,240
Payroll Liabilities : HMRC | 4,266 |  | (5,418 )
Vouchers | - |  | 321
Accruals and deferred income | 820 |  | 815
Directors' loan accounts | 16,277 |  | 16,500
| 42,951 |  | 37,962

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,044

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4