Company registration number SC442011 (Scotland)
BELL MAINTENANCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BELL MAINTENANCE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BELL MAINTENANCE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
301
363
Current assets
Debtors
4
3,726
1,621
Cash at bank and in hand
3,638
6,642
7,364
8,263
Creditors: amounts falling due within one year
5
(5,643)
(6,010)
Net current assets
1,721
2,253
Net assets
2,022
2,616
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
2,020
2,614
Total equity
2,022
2,616

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 January 2026
Mr A Bell
Director
Company registration number SC442011 (Scotland)
BELL MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Bell Maintenance Limited is a private company limited by shares incorporated in Scotland. The registered office is 2 Sloan Avenue, Irvine, Ayrshire, KA12 0HU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Straight line
Fixtures and fittings
20% Reducing balance
Computers
33% Straigh line
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BELL MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
13,969
Depreciation and impairment
At 1 April 2024
13,606
Depreciation charged in the year
62
At 31 March 2025
13,668
Carrying amount
At 31 March 2025
301
At 31 March 2024
363
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,726
1,621
BELL MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
942
1,245
Corporation tax
3,745
3,954
Other creditors
956
811
5,643
6,010
2025-03-31 2024-04-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A Bell SC442011 2024-04-01 2025-03-31 SC442011 2025-03-31 SC442011 2024-03-31 SC442011 core:OtherPropertyPlantEquipment 2025-03-31 SC442011 core:OtherPropertyPlantEquipment 2024-03-31 SC442011 core:CurrentFinancialInstruments 2025-03-31 SC442011 core:CurrentFinancialInstruments 2024-03-31 SC442011 core:ShareCapital 2025-03-31 SC442011 core:ShareCapital 2024-03-31 SC442011 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC442011 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC442011 bus:Director1 2024-04-01 2025-03-31 SC442011 core:PlantMachinery 2024-04-01 2025-03-31 SC442011 core:FurnitureFittings 2024-04-01 2025-03-31 SC442011 core:ComputerEquipment 2024-04-01 2025-03-31 SC442011 2023-04-01 2024-03-31 SC442011 core:OtherPropertyPlantEquipment 2024-03-31 SC442011 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 SC442011 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC442011 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC442011 bus:FRS102 2024-04-01 2025-03-31 SC442011 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC442011 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP