REGISTERED NUMBER: 04559670 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Bell Construction (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B C Bell

Mr P B Bell

SECRETARY:

Mr B C Bell

REGISTERED OFFICE:

Rosevale

Woodcock Heath

Kingstone

Uttoxeter

Staffordshire

ST14 8QS

REGISTERED NUMBER:

04559670 (England and Wales)

ACCOUNTANTS:

Rice & Co Limited

Chartered Accountants

14a Market Place

Uttoxeter

Staffordshire

ST14 8HP

FIXED ASSETS

Tangible assets

4

92,883

106,688

CURRENT ASSETS

Debtors

5

31,776

31,310

Cash at bank

165,858

138,935

197,634

170,245

CREDITORS

Amounts falling due within one year

6

62,371

34,055

NET CURRENT ASSETS

135,263

136,190

TOTAL ASSETS LESS CURRENT LIABILITIES

228,146

242,878

PROVISIONS FOR LIABILITIES

24,614

28,272

NET ASSETS

203,532

214,606

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

203,530

214,604

SHAREHOLDERS' FUNDS

203,532

214,606

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 13th July 2026 and were signed on its behalf by:

Mr B C Bell - Director

1.	STATUTORY INFORMATION

Bell Construction (UK) Limited 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 and value added tax. Turnover is recognised when services have been provided resulting in the company obtaining the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st November 2024

71,905

102,740

3,006

177,651

Additions

-

25,033

-

25,033

Disposals

-

(19,595

)

-

(19,595

)

At 31st October 2025

71,905

108,178

3,006

183,089

DEPRECIATION

At 1st November 2024

30,219

38,016

2,728

70,963

Charge for year

10,422

16,712

69

27,203

Eliminated on disposal

-

(7,960

)

-

(7,960

)

At 31st October 2025

40,641

46,768

2,797

90,206

NET BOOK VALUE

At 31st October 2025

31,264

61,410

209

92,883

At 31st October 2024

41,686

64,724

278

106,688

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

31,776

31,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,051

2,554

Taxation and social security

29,394

24,600

Other creditors

15,926

6,901

62,371

34,055