The Bell Bovingdon Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11179439

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		769,343		776,422

			769,343		776,422
CURRENT ASSETS
Stocks	5	17,000		17,000
Debtors	6	21,450		15,497
Cash at bank and in hand		129,753		148,506

		168,203		181,003
Creditors: Amounts Falling Due Within One Year	7	(153,765 )		(163,537 )

NET CURRENT ASSETS (LIABILITIES)			14,438		17,466

TOTAL ASSETS LESS CURRENT LIABILITIES			783,781		793,888

Creditors: Amounts Falling Due After More Than One Year	8		(444,319 )		(493,462 )

NET ASSETS			339,462		300,426

CAPITAL AND RESERVES
Called up share capital	9		6		6
Profit and Loss Account			339,456		300,420

SHAREHOLDERS' FUNDS			339,462		300,426

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The Bell Bovingdon Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Batchelor Director	Mrs Natilee Batchelor Director
27/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Bell Bovingdon Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 11179439 . The registered office is Unit 1-2 52a Western Road, Tring, HP23 4BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15% reducing balance
Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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The Bell Bovingdon Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 22 (2025: 26)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	813,556	61,112	19,734	863	895,265
Additions	-	3,253	2,300	-	5,553

As at 31 January 2026	813,556	64,365	22,034	863	900,818

Depreciation
As at 1 February 2025	67,942	38,550	11,791	560	118,843
Provided during the period	4,809	6,228	1,519	76	12,632

As at 31 January 2026	72,751	44,778	13,310	636	131,475

Net Book Value
As at 31 January 2026	740,805	19,587	8,724	227	769,343

As at 1 February 2025	745,614	22,562	7,943	303	776,422

5. Stocks

	2026	2025
	£	£
Stock	17,000	17,000

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,132	1,383
Other debtors	4,040	4,040
Takings control	16,278	10,074

	21,450	15,497

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The Bell Bovingdon Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,750	16,853
Bank loans and overdrafts	4,134	10,492
Other loans	53,655	56,368
Corporation tax	46,412	39,647
Other taxes and social security	3,931	2,914
VAT	34,127	32,046
Credit card control	(180 )	1,914
Pension control account	1,271	779
Accruals and deferred income	2,632	2,519
Directors' loan accounts	33	5

	153,765	163,537

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,643
Other loans	444,319	489,819

	444,319	493,462

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	6

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