Cardean Bell Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10394032

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		130,093		145,115

			130,093		145,115
CURRENT ASSETS
Debtors	5	50,269		55,195
Investments	6	142,990		162,258
Cash at bank and in hand		23,268		713,786

		216,527		931,239
Creditors: Amounts Falling Due Within One Year	7	(4,722 )		(270,526 )

NET CURRENT ASSETS (LIABILITIES)			211,805		660,713

TOTAL ASSETS LESS CURRENT LIABILITIES			341,898		805,828

NET ASSETS			341,898		805,828

CAPITAL AND RESERVES
Called up share capital	8		300		300
Profit and Loss Account			341,598		805,528

SHAREHOLDERS' FUNDS			341,898		805,828

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Cardean Bell Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Bell

Director

1 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cardean Bell Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10394032 . The registered office is Knapp Farmhouse, Broad Chalke, SALISBURY, Wiltshire, SP5 5HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	over 5 years
Motor Vehicles	over 8 years reducing balance
Fixtures & Fittings	over 6 years
Computer Equipment	over 4 to 5 years

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Cardean Bell Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	142,269	5,718	7,842	155,829
Additions	1,458	-	2,747	4,205

As at 31 March 2026	143,727	5,718	10,589	160,034

Depreciation
As at 1 April 2025	-	2,872	7,842	10,714
Provided during the period	17,915	670	642	19,227

As at 31 March 2026	17,915	3,542	8,484	29,941

Net Book Value
As at 31 March 2026	125,812	2,176	2,105	130,093

As at 1 April 2025	142,269	2,846	-	145,115

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	161
Prepayments and accrued income	15,291	7,282
Other debtors	17,109	2,118
VAT	8,532	45,634
Director's loan account	9,337	-

	50,269	55,195

6. Current Asset Investments

	2026	2025
	£	£
Other investments, held for sale	142,990	162,258

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Cardean Bell Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,547	1,584
Corporation tax	-	262,090
Other taxes and social security	-	2,276
Other creditors	-	228
Accruals and deferred income	2,175	2,175
Director's loan account	-	2,173

	4,722	270,526

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	300	300

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Peter Bell	(2,173 )	25,850	(14,340 )	-	9,337

Dividends paid to directors

	2026	2025
	£	£
Mr Peter Bell	192,750	623,460

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