R T Bell & Co (Broadstairs) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05290058

R T BELL & CO (BROADSTAIRS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

R T BELL & CO (BROADSTAIRS) LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	6		23,156	27,572

CURRENT ASSETS

Stocks		9,240	9,150
Debtors	7	89,699	85,839
Cash at bank and in hand		140,599	105,117
		----------	----------
		239,538	200,106

CREDITORS: amounts falling due within one year	8	131,328		137,762
		----------		----------
NET CURRENT ASSETS			108,210	62,344
			----------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			131,366	89,916

CREDITORS: amounts falling due after more than one year	9	100	6,767
		----------	---------
NET ASSETS		131,266	83,149
		----------	---------

CAPITAL AND RESERVES

Called up share capital	200	200
Profit and loss account	131,066	82,949
	----------	---------
SHAREHOLDERS FUNDS	131,266	83,149
	----------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

R T BELL & CO (BROADSTAIRS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 18 June 2026 , and are signed on behalf of the board by:

A R Frost	Mrs S Frost
Director	Director

Company registration number: 05290058

R T BELL & CO (BROADSTAIRS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Anson Close, Pysons Road Industrial Estate, Broadstairs, Kent, CT10 2YB.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Corporation Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Purchased Goodwill will be amortised over its estimated useful life of 10 years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	40,000
	---------
Amortisation
At 1 October 2024 and 30 September 2025	40,000
	---------
Carrying amount
At 30 September 2025	–
	---------
At 30 September 2024	–
	---------

6. TANGIBLE ASSETS

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 October 2024	42,974	42,125	85,099
Additions	1,454	–	1,454
	---------	---------	---------
At 30 September 2025	44,428	42,125	86,553
	---------	---------	---------
Depreciation
At 1 October 2024	30,568	26,959	57,527
Charge for the year	2,079	3,791	5,870
	---------	---------	---------
At 30 September 2025	32,647	30,750	63,397
	---------	---------	---------
Carrying amount
At 30 September 2025	11,781	11,375	23,156
	---------	---------	---------
At 30 September 2024	12,406	15,166	27,572
	---------	---------	---------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	77,477	79,766
Other debtors	12,222	6,073
	---------	---------
	89,699	85,839
	---------	---------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,667	10,000
Trade creditors	32,719	32,878
Corporation tax	26,746	19,925
Social security and other taxes	11,924	11,058
Other creditors	53,272	63,901
	----------	----------
	131,328	137,762
	----------	----------

9. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	6,667
Other creditors	100	100
	----	-------
	100	6,767
	----	-------

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
A R Frost	( 40,346)	21,736	( 18,610)
A G Frost	( 7,000)	( 72)	( 7,072)
	---------	---------	---------
	( 47,346)	21,664	( 25,682)
	---------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
A R Frost	( 38,123)	( 2,223)	( 40,346)
A G Frost	( 8,467)	1,467	( 7,000)
	---------	-------	---------
	( 46,590)	( 756)	( 47,346)
	---------	-------	---------

11. RELATED PARTY TRANSACTIONS

The company was under the control of Mr A. R. Frost throughout the current year and is the managing director and majority shareholder.

12.