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Registration number: 11668450

Bell Street Freehold Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Bell Street Freehold Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Bell Street Freehold Limited

Company Information

Directors | F J Watts R C Gaylor R P Rodway

Registered office | 9 Lower Earley District Centre Lower Earley Reading Berkshire RG6 5SY

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria House Reading Berkshire RG1 1TG

Bell Street Freehold Limited

(Registration number: 11668450)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 600,000 | 600,000
Current assets |  |  |
Debtors | 5 | 9 | 3,009
Cash at bank and in hand |  | 5,778 | 13,172
|  | 5,787 | 16,181
Creditors: Amounts falling due within one year | 6 | (16,084) | (14,725)
Net current (liabilities)/assets |  | (10,297) | 1,456
Total assets less current liabilities |  | 589,703 | 601,456
Creditors: Amounts falling due after more than one year | 6 | (474,852) | (499,156)
Provisions for liabilities |  | (7,449) | (7,449)
Net assets |  | 107,402 | 94,851
Capital and reserves |  |  |
Called up share capital |  | 6 | 6
Revaluation reserve |  | 31,758 | 31,758
Retained earnings |  | 75,638 | 63,087
Shareholders' funds |  | 107,402 | 94,851

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:

......................................... F J Watts Director

Bell Street Freehold Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

Bell Street Freehold Limited is a private company, limited by shares, registered in England and Wales.
The address of its registered office is:
9 Lower Earley District Centre
Lower Earley
Reading
Berkshire
RG6 5SY

These financial statements were authorised for issue by the Board on 21 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises rent receivable, excluding value added tax and other sales taxes.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Bell Street Freehold Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Bell Street Freehold Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4 | Investment properties

| 2025 £
At 1 December 2024 | 600,000
At 30 November 2025 | 600,000

The original cost of the property was £568,248. The investment property was revalued on an open market basis on 1 April 2022 by Haslams, Chartered Surveyors, uplifting the value to £600,000. The directors consider this to be the fair value at the balance sheet date.

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 9 | 3,009
| 9 | 3,009

Bell Street Freehold Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 12,000 | 12,000
Taxation and social security |  | 2,944 | 1,616
Accruals and deferred income |  | 1,140 | 1,109
|  | 16,084 | 14,725

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 474,852 | 499,156

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 330,396 | 354,700
Other borrowings | 144,456 | 144,456
| 474,852 | 499,156

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 12,000 | 12,000