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REGISTERED NUMBER: 12228881 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BELL BRAND COMMUNICATIONS LTD

BELL BRAND COMMUNICATIONS LTD (REGISTERED NUMBER: 12228881) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BELL BRAND COMMUNICATIONS LTD |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | J M Bell

| A J Bell

| S G Johnston

| C J Parsons

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 12228881 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

BELL BRAND COMMUNICATIONS LTD (REGISTERED NUMBER: 12228881) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investments | 4 | 90 |  | 90 |  |

CURRENT ASSETS

Cash at bank | 470 |  | 572 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 560 |  | 662 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 180 |  | 180 |  |

Retained earnings | 6 | 380 |  | 482 |  |

SHAREHOLDERS' FUNDS | 560 |  | 662 |  |

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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

J M Bell - Director

BELL BRAND COMMUNICATIONS LTD (REGISTERED NUMBER: 12228881) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Bell Brand Communications Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover was recognised as follows: rental income was invoiced in advance on a monthly basis.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

BELL BRAND COMMUNICATIONS LTD (REGISTERED NUMBER: 12228881) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 90 |  |

| NET BOOK VALUE

| At 31 December 2025 | 90 |  |

| At 31 December 2024 | 90 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  | 2025 |  | 2024 |  |

|  | value: |  | £ |  | £ |  |

| 18 |  | Ordinary 'A' |  | £1 |  | 18 |  | 18 |  |

| 126 |  | Ordinary |  | £1 |  | 126 |  | 126 |  |

| 36 |  | Ordinary family |  | £1 |  | 36 |  | 36 |  |

6. | RESERVES

Retained |

earnings |

| £

| At 1 January 2025 | 482 |  |

| Deficit for the year | (102 | ) |

| At 31 December 2025 | 380 |  |

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.