BELL STREET INVESTMENTS LIMITED 31/03/2026 iXBRL

Deferred tax (note 12)

At 1 April 2025 and 31 March 2026

Company registration number: 02652074

BELL STREET INVESTMENTS LIMITED

Trading as Bell Street Investments Limited

Unaudited filleted financial statements

31 March 2026

BELL STREET INVESTMENTS LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

BELL STREET INVESTMENTS LIMITED

Directors and other information


	Director	S Barker


	Secretary	J A Flack


	Company number	02652074


	Registered office	Little Garnetts
		Bishops Green
		Barnston
		Great Dunmow
		CM6 1NF


	Business address	Little Garnetts
		Bishops Green
		Barnston
		Great Dunmow
		CM6 1NF


	Accountants	Peaty & Co
		163-164 Moulsham Street
		Chelmsford
		CM2 0LD

BELL STREET INVESTMENTS LIMITED

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Bell Street Investments Limited

Year ended 31 March 2026

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 Street Investments Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

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

It is your duty to ensure that Bell Street Investments 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 Street Investments Limited. You consider that Bell Street Investments 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 Street Investments 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.

Peaty & Co

Chartered Accountants

163-164 Moulsham Street

Chelmsford

CM2 0LD

17 June 2026

BELL STREET INVESTMENTS LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	8	950,000		950,000
		_______		_______
			950,000		950,000

Current assets
Debtors	9	18,172		7,628
Cash at bank and in hand		1,806		8,356
		_______		_______
		19,978		15,984
Creditors: amounts falling due
within one year	10	( 108,140)		( 114,010)
		_______		_______
Net current liabilities			( 88,162)		( 98,026)
			_______		_______
Total assets less current liabilities			861,838		851,974


Provisions for liabilities	11		( 85,376)		( 85,376)

			_______		_______
Net assets			776,462		766,598
			_______		_______

Capital and reserves
Called up share capital			26,000		26,000
Share premium account			9,100		9,100
Revaluation reserve			569,821		569,821
Profit and loss account			171,541		161,677
			_______		_______
Shareholders funds			776,462		766,598
			_______		_______

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

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 June 2026 , and are signed on behalf of the board by:

S Barker

Director

Company registration number: 02652074

BELL STREET INVESTMENTS LIMITED

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Share premium account	Revaluation reserve	Profit and loss account	Total
	£	£	£	£	£


At 1 April 2024	26,000	9,100	569,821	161,651	766,572

Profit for the year				2,626	2,626
	_______	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	2,626	2,626

Dividends paid and payable				( 2,600)	( 2,600)
	_______	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	-	( 2,600)	( 2,600)

	_______	_______	_______	_______	_______
At 31 March 2025 and 1 April 2025	26,000	9,100	569,821	161,677	766,598

Profit for the year				12,984	12,984
	_______	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	12,984	12,984

Dividends paid and payable				( 3,120)	( 3,120)
	_______	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	-	( 3,120)	( 3,120)

	_______	_______	_______	_______	_______
At 31 March 2026	26,000	9,100	569,821	171,541	776,462
	_______	_______	_______	_______	_______

BELL STREET INVESTMENTS LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Little Garnetts, Bishops Green, Barnston, Great Dunmow, CM6 1NF.

2. Statement of compliance

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

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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:


Freehold property	-	0 %
Fittings fixtures and equipment	-	20 %	straight line

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

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Directors remuneration

The director's aggregate remuneration in respect of qualifying services was:

	2026	2025
	£	£
Remuneration	32,000	42,000
	_______	_______

6. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	3,123	698
	_______	_______
Tax on profit	3,123	698
	_______	_______

7. Dividends

Equity dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	3,120	2,600
	_______	_______

8. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost or valuation
At 1 April 2025 and 31 March 2026	950,000	18,859	968,859
	_______	_______	_______
Depreciation
At 1 April 2025 and 31 March 2026	-	18,859	18,859
	_______	_______	_______
Carrying amount
At 31 March 2026	950,000	-	950,000
	_______	_______	_______
At 31 March 2025	950,000	-	950,000
	_______	_______	_______

Investment property

The investment property was revalued on 31st March 2024 by the director.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


	Freehold property	Total
	£	£
At 31 March 2026
Aggregate cost	249,803	249,803
Aggregate depreciation	-	-
	_______	_______
Carrying amount	249,803	249,803
	_______	_______

At 31 March 2025
Aggregate cost	249,803	249,803
Aggregate depreciation	-	-
	_______	_______
Carrying amount	249,803	249,803
	_______	_______

9. Debtors

	2026	2025
	£	£
Trade debtors	18,172	7,628
	_______	_______

10. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	3,123	698
Social security and other taxes	5,828	4,731
Other creditors	99,189	108,581
	_______	_______
	108,140	114,010
	_______	_______

11. Provisions

12. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 11)	85,376	85,376
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Revaluation of tangible assets	85,376	85,376
	_______	_______

13. Directors advances, credits and guarantees

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

2026
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	S Barker	( 90,000)	11,000	( 79,000)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	S Barker	( 91,000)	1,000	( 90,000)
		_______	_______	_______

14. Related party transactions

During the year the company paid dividends of £1,896 (2025 £1,600) to the director. The company also paid dividends of £306 (2025 £250) each to C Flack, J Flack, M Flack and T Flack, the sons of the director.