Bell Rural Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10499403 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BELL RURAL SOLUTIONS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

M Bell

REGISTERED OFFICE:

Oakhall

Crookham

Cornhill-on-Tweed

Northumberland

TD12 4TH

REGISTERED NUMBER:

10499403 (England and Wales)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bell Rural Solutions Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bell Rural Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bell Rural Solutions Limited and state those matters that we have agreed to state to the director of Bell Rural Solutions Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bell Rural Solutions Limited and its director for our work or for this report.

It is your duty to ensure that Bell Rural Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bell Rural Solutions Limited. You consider that Bell Rural Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bell Rural Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

10 July 2026

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

239,133

248,273

239,133

248,273

CURRENT ASSETS

Stocks

68,430

28,290

Debtors

6

4,005

68,595

Cash at bank and in hand

133,522

108,842

205,957

205,727

CREDITORS

Amounts falling due within one year

7

96,693

114,712

NET CURRENT ASSETS

109,264

91,015

TOTAL ASSETS LESS CURRENT
LIABILITIES

348,397

339,288

CREDITORS

Amounts falling due after more than one year

8

-

(24,630

)

PROVISIONS FOR LIABILITIES

(9,266

)

(12,160

)

NET ASSETS

339,131

302,498

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

338,131

301,498

SHAREHOLDERS' FUNDS

339,131

302,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2026 and were signed by:

M Bell - Director

1.	STATUTORY INFORMATION

Bell Rural Solutions 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 5 years

Motor vehicles

-

Straight line over 5 years

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

1,572

AMORTISATION

At 1 April 2025

and 31 March 2026

1,572

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 April 2025

184,271

33,658

907

Additions

6,470

-

Disposals

-

At 31 March 2026

190,741

33,658

907

DEPRECIATION

At 1 April 2025

-

13,947

907

Charge for year

-

6,731

-

Eliminated on disposal

-

At 31 March 2026

-

20,678

907

NET BOOK VALUE

At 31 March 2026

190,741

12,980

-

At 31 March 2025

184,271

19,711

-

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2025

55,654

20,779

295,269

Additions

-

4,843

11,313

Disposals

(5,600

)

-

(5,600

)

At 31 March 2026

50,054

25,622

300,982

DEPRECIATION

At 1 April 2025

15,758

16,384

46,996

Charge for year

11,131

2,217

20,079

Eliminated on disposal

(5,226

)

-

(5,226

)

At 31 March 2026

21,663

18,601

61,849

NET BOOK VALUE

At 31 March 2026

28,391

7,021

239,133

At 31 March 2025

39,896

4,395

248,273

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Trade debtors

4,005

68,595

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Bank loans and overdrafts

-

5,000

Trade creditors

7,081

7,479

Taxation and social security

45,932

60,197

Other creditors

43,680

42,036

96,693

114,712

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/3/26

31/3/25

£

Bank loans

-

24,630

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31/3/26

31/3/25

£

M Bell

Balance outstanding at start of year

(36,567

)

(19,422

)

Amounts advanced

73,506

58,252

Amounts repaid

(73,397

)

(75,397

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(36,458

)

(36,567

)