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Registered number: 09567781 BELL & REGENT LTD UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BELL & REGENT LTD COMPANY INFORMATION
Director | N L Bryan-Low
Registered number | 09567781
Registered office | 12 Gough Square
| London
| England
| EC4A 3DW
BELL & REGENT LTD REGISTERED NUMBER: 09567781 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 297 |  | 852
|  |  | 297 |  | 852
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 532 |  | 2,045 |
Cash at bank and in hand |  | 922 |  | 228 |
|  | 1,454 |  | 2,273 |
Creditors: amounts falling due within one year | 6 | (14,666) |  | (8,265) |
Net current liabilities |  |  | (13,212) |  | (5,992)
Total assets less current liabilities |  |  | (12,915) |  | (5,140)
Net liabilities |  |  | (12,915) |  | (5,140)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (12,916) |  | (5,141)
|  |  | (12,915) |  | (5,140)
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BELL & REGENT LTD REGISTERED NUMBER: 09567781 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2026.
N L Bryan-Low
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BELL & REGENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Bell & Regent Ltd ("the Company") is a private company limited by shares incorporated in England and Wales with registration number 09567781. The registered office is 12 Gough Square, London, EC4A 3DW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
These financial statements have been prepared on a going concern basis despite an excess of liabilities over total assets since it is the intention of the shareholder and ultimate beneficial owner to continue to provide financial support to the Company as and when it is required to meet its liabilities as they fall due. In the opinion of the director, this support will be available for an excess of twelve months from the date of approving these financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxed. The following criteria must also be met before revenie is recognised:
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BELL & REGENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short-term creditors are measured at transaction price.
| 2.9 | Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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BELL & REGENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 1,666
| At 31 December 2025 | 1,666
| Depreciation |
| At 1 January 2025 | 814
| Charge for the year | 555
| At 31 December 2025 | 1,369
| Net book value |
| At 31 December 2025 | 297
| At 31 December 2024 | 852
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BELL & REGENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 52 | 556
| Prepayments and accrued income | 480 | -
| Tax recoverable | - | 1,489
|  | 532 | 2,045
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 12,041 | 5,640
| Accruals and deferred income | 2,625 | 2,625
|  | 14,666 | 8,265
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1.00 | 1 | 1
8. | Related party transactions
| The Company operates a director's loan account. At the year end, the Company owed the director £12,041 (2024: £5,640). The loan is interest free, unsecured and repayable on demand.
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