ACCOUNTS - Final Accounts preparation

Registered number: 05089601

THE OLD BELL HOTEL LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

THE OLD BELL HOTEL LIMITED

REGISTERED NUMBER:05089601

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	100		1,692
		100		1,692
Creditors: amounts falling due within one year	5	(1,600)		(8,809)
Net current liabilities			(1,500)		(7,117)
Total assets less current liabilities			(1,500)		(7,117)

Net liabilities			(1,500)		(7,117)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account	7	(1,600)	(7,217)
		(1,500)	(7,117)

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 July 2026.

A J Harvey

Director

The notes on pages 3 to 7 form part of these financial statements.

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THE OLD BELL HOTEL LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 NOVEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 December 2024	100	(7,217)	(7,117)
Comprehensive income for the year
Profit for the year	-	5,617	5,617
At 30 November 2025	100	(1,600)	(1,500)

The notes on pages 3 to 7 form part of these financial statements.

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 NOVEMBER 2024

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 December 2023	100	(7,217)	(7,117)
At 30 November 2024	100	(7,217)	(7,117)

The notes on pages 3 to 7 form part of these financial statements.

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THE OLD BELL HOTEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	GENERAL INFORMATION

The Old Bell Hotel Limited is a private company limited by shares incorporated in England and Wales. The
registered office is 19 Common Road, Hanham, Bristol, BS15 3LL.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Harvey Commercial Holdings Limited as at 30 November 2025 and these financial statements may be obtained from Companies House.

2.3

GOING CONCERN

The financial statements for the year ended 30 November 2025 have been prepared on a basis other than that of a going concern. The directors have a reasonable expectation that the Company will be liquidated and cease to continue in operational existence within the period of at least twelve months from the date of approval of these financial statements. However, the date of liquidation has not yet been decided. As a result, the directors have prepared the financial statements on a basis other than that of a going concern, but no adjustments were necessary to the amount at which the remaining net assets are included in these financial statements.

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THE OLD BELL HOTEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.4

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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THE OLD BELL HOTEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.8

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.

EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2024:£Nil).

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THE OLD BELL HOTEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

DEBTORS

					2025	2024
					£	£


Other debtors	100	1,692
	100	1,692

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Corporation tax	1,600	-
Other taxation and social security	-	1,178
Other creditors	-	7,631
	1,600	8,809

6.	SHARE CAPITAL
		2025	2024
		£	£



100 (2024:100) Called up share capital shares of £1.00 each	100	100

RESERVES

Called up share capital

Called up share capital represents the issued and fully paid up equity share capital of the company.

Profit and loss account

The profit and loss account represents cumulative profits, losses and total other recognised gains or
losses made by the company including distributions to, and contributions from, the parent company.

8.	RELATED PARTY TRANSACTIONS
	As the company is a wholly owned subsidiary of Harvey Commercial Holdings Limited, the Company is able to take advantage of the exemption under the terms of FRS 102 section 33.1a from disclosing related party transactions with wholly owned entities that are part of the group.

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THE OLD BELL HOTEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

9.	CONTROLLING PARTY

The immediate parent company is Harvey Shopfitters Limited.

The parent undertaking of the smallest and largest group of undertakings for which group financial statements are prepared of which the Company is a member is Harvey Commercial Holdings Limited which is registered in England and Wales. Copies of Harvey Commercial Holdings Limited financial statements can be obtained from the Company's registered office, 19 Common Road, Hanham, Bristol, England, BS15 3LL.

The ultimate controlling party is considered to be A J Harvey based upon his majority shareholding of Harvey Commercial Holdings Limited.

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