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Company Registration No. 04355591 (England and Wales)
Bell Sport And Classic Ltd Unaudited accounts for the year ended 31 March 2025
Bell Sport And Classic Ltd Unaudited accounts Contents
Page
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Bell Sport And Classic Ltd Company Information for the year ended 31 March 2025
Directors
Matthew Barry Wilton Timothy John Kearns
Company Number
04355591 (England and Wales)
Registered Office
Hillview Luton Road Markyate St. Albans AL3 8QE ENGLAND
Accountants
Trimantic Accountants 1 Victor House Barnet Road London Colney AL2 1BJ
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Bell Sport And Classic Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,691,326 
1,813,120 
Current assets
Inventories
1,593,423 
1,846,506 
Debtors
224,645 
260,891 
Cash at bank and in hand
978,559 
1,213,008 
2,796,627 
3,320,405 
Creditors: amounts falling due within one year
(5,617,607)
(5,876,720)
Net current liabilities
(2,820,980)
(2,556,315)
Total assets less current liabilities
(1,129,654)
(743,195)
Creditors: amounts falling due after more than one year
(2,500)
(12,500)
Net liabilities
(1,132,154)
(755,695)
Capital and reserves
Called up share capital
4,250,001 
4,250,001 
Profit and loss account
(5,382,155)
(5,005,696)
Shareholders' funds
(1,132,154)
(755,695)
For the 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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Timothy John Kearns Director Company Registration No. 04355591
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Bell Sport And Classic Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Bell Sport And Classic Ltd is a private company, limited by shares, registered in England and Wales, registration number 04355591. The registered office is Hillview Luton Road, Markyate, St. Albans, AL3 8QE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4%
Plant & machinery
15%
Motor vehicles
25%
Fixtures & fittings
15%
Computer equipment
15%
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Bell Sport And Classic Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
2,319,017 
304,471 
90,818 
155,243 
56,150 
2,925,699 
Additions
- 
7,814 
- 
10,085 
- 
17,899 
Disposals
- 
- 
(16,250)
- 
- 
(16,250)
At 31 March 2025
2,319,017 
312,285 
74,568 
165,328 
56,150 
2,927,348 
Depreciation
At 1 April 2024
633,931 
243,834 
52,319 
131,743 
50,752 
1,112,579 
Charge for the year
95,129 
18,644 
13,083 
7,849 
3,972 
138,677 
On disposals
- 
- 
(15,234)
- 
- 
(15,234)
At 31 March 2025
729,060 
262,478 
50,168 
139,592 
54,724 
1,236,022 
Net book value
At 31 March 2025
1,589,957 
49,807 
24,400 
25,736 
1,426 
1,691,326 
At 31 March 2024
1,685,086 
60,637 
38,499 
23,500 
5,398 
1,813,120 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
19,408 
Trade debtors
148,554 
172,612 
Accrued income and prepayments
67,341 
52,171 
Other debtors
8,750 
16,700 
224,645 
260,891 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
23,599 
- 
Trade creditors
112,509 
428,232 
Taxes and social security
27,229 
31,534 
Other creditors
129,530 
40,868 
Loans from directors
5,164,710 
5,264,710 
Accruals
150,030 
101,376 
5,617,607 
5,876,720 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
2,500 
12,500 
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Bell Sport And Classic Ltd Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
4,250,000 Redeemable Preferance Shares of £1 each
4,250,000 
4,250,000 
4,250,001 
4,250,001 
9
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
63,228 
63,228 
Later than one year and not later than five years
42,152 
42,152 
105,380 
105,380 
10
Transactions with related parties
During the year the company received loans from Michael Bedford, a shareholder of the company. The loans are non-interest bearing and repayable on demand. At the Balance Sheet date £5,164,710 (2024: £5,499,710) was outstanding.
11
Average number of employees
During the year the average number of employees was 19 (2024: 21).
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