CJ Bell Health & Safety Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07656411 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CJ BELL HEALTH & SAFETY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

S Bell

R A Bell

C J Bell

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

07656411 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

44,651

56,969

44,651

56,969

CURRENT ASSETS

Debtors

6

103,640

54,117

Cash at bank

215,090

147,145

318,730

201,262

CREDITORS

Amounts falling due within one year

7

99,283

71,184

NET CURRENT ASSETS

219,447

130,078

TOTAL ASSETS LESS CURRENT
LIABILITIES

264,098

187,047

PROVISIONS FOR LIABILITIES

10,938

13,778

NET ASSETS

253,160

173,269

CAPITAL AND RESERVES

Called up share capital

48

Retained earnings

253,112

173,221

253,160

173,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 October 2025 and were signed on its behalf by:

C J Bell - Director

S Bell - Director

1.	STATUTORY INFORMATION

CJ Bell Health & Safety Limited 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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, was amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

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

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

34,500

AMORTISATION

At 1 April 2024

and 31 March 2025

34,500

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 April 2024

55,000

8,137

21,648

84,785

Additions

1,428

172

2,247

3,847

At 31 March 2025

56,428

8,309

23,895

88,632

DEPRECIATION

At 1 April 2024

6,875

3,067

17,874

27,816

Charge for year

12,388

1,311

2,466

16,165

At 31 March 2025

19,263

4,378

20,340

43,981

NET BOOK VALUE

At 31 March 2025

37,165

3,931

3,555

44,651

At 31 March 2024

48,125

5,070

3,774

56,969

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

34,995

51,796

Directors' current accounts

49,800

-

Tax

16,808

-

Prepayments

2,037

2,321

103,640

54,117

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

201

198

Tax

78,684

50,130

Social security and other taxes

-

75

VAT

17,773

17,957

Directors' current accounts

-

200

Accrued expenses

2,625

2,624

99,283

71,184

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

S Bell

Balance outstanding at start of year

-

Amounts advanced

25,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

25,000

-

C J Bell

Balance outstanding at start of year

-

Amounts advanced

24,800

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,800

-

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, a balance of £24,800 was owed by one of the Directors, C J Bell, this balance has no terms attached and can be repaid on demand. Also, a balance of £25,000 was owed by the Director S Bell, this balance has no terms attached and can be repaid on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CJ Bell Health & Safety Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of CJ Bell Health & Safety Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CJ Bell Health & Safety Limited and state those matters that we have agreed to state to the Board of Directors of CJ Bell Health & Safety Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJ Bell Health & Safety Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CJ Bell Health & Safety 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 CJ Bell Health & Safety Limited. You consider that CJ Bell Health & Safety Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CJ Bell Health & Safety Limited. 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

10 October 2025