R Bell Uk Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05927493

Unaudited Financial Statements for the Year Ended 31 October 2025

for

R Bell UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R J Bell

REGISTERED OFFICE:

Unit 6 Cornish Way

Lyngate Industrial Estate

North Walsham

Norfol

NR28 0AW

REGISTERED NUMBER:

05927493

ACCOUNTANTS:

H&M Accountancy Solutions Ltd

Nelson House

13 Mundesley Road

North Walsham

Norfolk

NR28 0DA

FIXED ASSETS

Intangible assets

4

4,000

6,000

Tangible assets

5

350,737

421,018

Investments

6

100

354,837

427,118

CURRENT ASSETS

Stocks

7

3,500

7,650

Debtors

8

33,026

29,928

Cash at bank

1,433

63,192

37,959

100,770

CREDITORS

Amounts falling due within one year

9

99,226

161,345

NET CURRENT LIABILITIES

(61,267

)

(60,575

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

293,570

366,543

CREDITORS

Amounts falling due after more than
one year

10

240,187

294,956

NET ASSETS

53,383

71,587

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

53,283

71,487

SHAREHOLDERS' FUNDS

53,383

71,587

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

Mr R J Bell - Director

1.	STATUTORY INFORMATION

R Bell UK Ltd is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

Turnover

Turnover 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 2018, is being amortised evenly over its estimated useful life of ten 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 each asset over its estimated useful life.

Depreciation - 20% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 6 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

20,000

AMORTISATION

At 1 November 2024

14,000

Amortisation for year

2,000

At 31 October 2025

16,000

NET BOOK VALUE

At 31 October 2025

4,000

At 31 October 2024

6,000

Amortisation - 10% straight line

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

COST

At 1 November 2024

289,605

400,546

17,362

707,513

Additions

2,301

-

2,301

Disposals

-

(147,388

)

-

(147,388

)

At 31 October 2025

291,906

253,158

17,362

562,426

DEPRECIATION

At 1 November 2024

-

272,119

14,376

286,495

Charge for year

-

21,355

587

21,942

Eliminated on disposal

-

(96,748

)

-

(96,748

)

At 31 October 2025

-

196,726

14,963

211,689

NET BOOK VALUE

At 31 October 2025

291,906

56,432

2,399

350,737

At 31 October 2024

289,605

128,427

2,986

421,018

Depreciation - 20% reducing balance

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

100

NET BOOK VALUE

At 31 October 2025

100

At 31 October 2024

100

7.

STOCKS

31.10.25

31.10.24

£

Stocks

3,500

7,650

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

31,670

28,416

Prepayments

1,356

1,512

33,026

29,928

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

52,539

54,763

Trade creditors

(3

)

3,820

Tax

23,445

1,782

Social security and other taxes

2,349

3,424

VAT

14,203

17,582

Directors' current accounts

5

76,149

Accrued expenses

6,688

3,825

99,226

161,345

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.10.25

31.10.24

£

Bank loans - 1-2 years

240,187

294,956

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

100

Ordinary

1

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

Mr R J Bell

Balance outstanding at start of year

76,149

92,698

Amounts advanced

25,100

36,500

Amounts repaid

(101,244

)

(53,049

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

5

76,149