Registration number: 05849014

Bell Books Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Bell Books Limited

Company Information

Directors

Ms R Dobbs Mr M Wood Ms E Wood

Company secretary

Ms R Dobbs

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Bell Books Limited

Statement of Financial Position
as at 31 March 2025

	Note	2025 £	2024 £
Tangible assets	5	2,223	2,547
Current assets
Debtors	6	98,586	80,541
Cash at bank and in hand		451,707	502,067
		550,293	582,608
Creditors: Amounts falling due within one year	7	(11,245)	(24,681)
Net current assets		539,048	557,927
Total assets less current liabilities		541,271	560,474
Provisions for liabilities		(556)	(637)
Net assets		540,715	559,837
Capital and reserves
Called up share capital		100	100
Retained earnings		540,615	559,737
Shareholders' funds		540,715	559,837

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Bell Books Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Bell Books Limited

Statement of Financial Position
as at 31 March 2025

Approved and authorised by the Board on 13 November 2025 and signed on its behalf by:
 

.........................................

Mr M Wood

Director

Company registration number: 05849014

Bell Books Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the writing and presenting of TV programmes.

2	Accounting policies

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company had net assets at 31 March 2025 amounting to £540,715 including cash in bank of £451,707.

The company continues to trade profitably and it is the directors' view that the company will not be materially impacted by current economic conditions or global conflicts.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of writing and presenting services in the ordinary course of the company's activities net of value added tax, discounts and rebates.

Turnover is recognised over the period in which the services are delivered or based upon the contractual stage of completion. Royalty income is recognised in the period in which the income arose.

Bell Books Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	33% straight line

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company during the year was 3 (2024 - 3).

Bell Books Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,748	1,274

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	3,821	3,821
Additions	1,424	1,424
At 31 March 2025	5,245	5,245
Depreciation
At 1 April 2024	1,274	1,274
Charge for the year	1,748	1,748
At 31 March 2025	3,022	3,022
Carrying amount
At 31 March 2025	2,223	2,223
At 31 March 2024	2,547	2,547

6

Debtors

	2025 £	2024 £
Trade debtors	257	209
Other debtors	98,329	80,332
	98,586	80,541

Bell Books Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	-	12,875
Other creditors	11,245	11,806
	11,245	24,681

8	TRANSACTIONS WITH DIRECTORS

At 31 March 2025 an amount of £36,701 (2024: £6,701) was due to the company from a director. During the year, there were advances of £40,000 and repayments of £10,000. No interest is payable to the company and there were no agreed terms.