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REGISTERED NUMBER: NI678899 (Northern Ireland)

GRAHAM BELL & SON LTD

Unaudited Financial Statements for the Year Ended 30 April 2025

GRAHAM BELL & SON LTD (REGISTERED NUMBER: NI678899)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

GRAHAM BELL & SON LTD

Company Information

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | Graham Bell

| Rosaleen Bell

| REGISTERED OFFICE: | 24b Balunasollus Road

| Cookstown

| Tyrone

| BT80 9QT

| REGISTERED NUMBER: | NI678899 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

GRAHAM BELL & SON LTD (REGISTERED NUMBER: NI678899)

Statement of Financial Position

30 APRIL 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Intangible assets | 5 | 30,000 |  | 35,000 |  |

Property, plant and equipment | 6 | 198,823 |  | 253,092 |  |

228,823 |  | 288,092 |  |

CURRENT ASSETS

Receivables: amounts falling due within one year | 7 | 89,159 |  | 75,482 |  |

Cash at bank | 103,665 |  | 85,752 |  |

192,824 |  | 161,234 |  |

PAYABLES

Amounts falling due within one year | 8 | (192,828 | ) | (158,864 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (4 | ) | 2,370 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 228,819 |  | 290,462 |  |

PAYABLES

Amounts falling due after more than one year | 9 | (35,762 | ) | (111,993 | ) |

NET ASSETS | 193,057 |  | 178,469 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Revaluation reserve | 80,108 |  | 95,106 |  |

Retained earnings | 112,939 |  | 83,353 |  |

193,057 |  | 178,469 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 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.

GRAHAM BELL & SON LTD (REGISTERED NUMBER: NI678899)

Statement of Financial Position - continued

30 APRIL 2025

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 29 October 2025 and were signed on its behalf by:

Graham Bell - Director

GRAHAM BELL & SON LTD (REGISTERED NUMBER: NI678899)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Graham Bell & Son Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| Revenue

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

| Goodwill

| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets, including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

| 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.

| Property, plant and equipment

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

| Plant and machinery | - | 20% reducing balance

| Fixtures and fittings | - | 25% reducing balance

| 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| 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.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

GRAHAM BELL & SON LTD (REGISTERED NUMBER: NI678899)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 May 2024

| and 30 April 2025 | 50,000 |  |

| AMORTISATION

| At 1 May 2024 | 15,000 |  |

| Amortisation for year | 5,000 |  |

| At 30 April 2025 | 20,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 30,000 |  |

| At 30 April 2024 | 35,000 |  |

6. | PROPERTY, PLANT AND EQUIPMENT

Fixtures |

Plant and | and |

machinery | fittings | Totals |

| £ | £ | £

| COST

| At 1 May 2024 | 433,178 |  | 705 |  | 433,883 |  |

| Disposals | (8,875 | ) | - |  | (8,875 | ) |

| At 30 April 2025 | 424,303 |  | 705 |  | 425,008 |  |

| DEPRECIATION

| At 1 May 2024 | 180,384 |  | 407 |  | 180,791 |  |

| Charge for year | 49,650 |  | 75 |  | 49,725 |  |

| Eliminated on disposal | (4,331 | ) | - |  | (4,331 | ) |

| At 30 April 2025 | 225,703 |  | 482 |  | 226,185 |  |

| NET BOOK VALUE

| At 30 April 2025 | 198,600 |  | 223 |  | 198,823 |  |

| At 30 April 2024 | 252,794 |  | 298 |  | 253,092 |  |

7. | RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 89,159 |  | 75,482 |  |

8. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 10,159 |  | 9,906 |  |

| Hire purchase contracts | 59,859 |  | 59,909 |  |

| Trade payables | 32,191 |  | 33,287 |  |

| Taxation and social security | 48,785 |  | 27,493 |  |

| Other payables | 41,834 |  | 28,269 |  |

192,828 |  | 158,864 |  |

GRAHAM BELL & SON LTD (REGISTERED NUMBER: NI678899)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 2,894 |  | 13,307 |  |

| Hire purchase contracts | 32,868 |  | 98,686 |  |

35,762 |  | 111,993 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Hire purchase contracts | 92,727 |  | 158,595 |  |

| Hire purchase liabilities are secured against the asset to which they relate.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the year end a balance of £21,608 (2024: £33,519) was due to the Directors in respect of monies advanced to the company.