REGISTERED NUMBER: 07461847 (England and Wales)

ROBERT BELL & COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J A Wing

A J Boulton

G R Harrison

REGISTERED OFFICE:

Old Bank Chambers

Bull Ring

Horncastle

Lincolnshire

LN9 5HY

REGISTERED NUMBER:

07461847 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

Rollestone House

20-22 Bridge Street

Horncastle

Lincolnshire

LN9 5HZ

FIXED ASSETS

Intangible assets

4

112,500

135,000

Property, plant and equipment

5

302,286

262,703

414,786

397,703

CURRENT ASSETS

Inventories

20,000

20,000

Debtors

226,285

216,180

Cash at bank and in hand

489,831

567,551

736,116

803,731

CREDITORS

Amounts falling due within one year

284,516

304,577

NET CURRENT ASSETS

451,600

499,154

TOTAL ASSETS LESS CURRENT LIABILITIES

866,386

896,857

PROVISIONS FOR LIABILITIES

23,212

10,878

NET ASSETS

843,174

885,979

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

843,074

885,879

SHAREHOLDERS' FUNDS

843,174

885,979

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

G R Harrison - Director

1.	STATUTORY INFORMATION

Robert Bell & Company 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.

Preparation of consolidated financial statements

The financial statements contain information about Robert Bell & Company Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Revenue 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 2011, is being amortised evenly over its estimated useful life of twenty 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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

1% on cost

Office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Work in progress

Work in progress is valued by reference to the chargeable time allocated to uninvoiced work.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 36 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

427,500

AMORTISATION

At 1 January 2025

292,500

Amortisation for year

22,500

At 31 December 2025

315,000

NET BOOK VALUE

At 31 December 2025

112,500

At 31 December 2024

135,000

5.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1 January 2025

329,679

Additions

59,729

At 31 December 2025

389,408

DEPRECIATION

At 1 January 2025

66,976

Charge for year

20,146

At 31 December 2025

87,122

NET BOOK VALUE

At 31 December 2025

302,286

At 31 December 2024

262,703

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Aggregate amount

8,216

18,216

Secured debts is represented by a loan under the Bounce Back Loan Scheme which is guaranteed by the government.