REGISTERED NUMBER: 11876641 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2026

for

Bell Btl Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Bell

REGISTERED OFFICE:

128 City Road

London

United Kingdom

EC1V 2NX

REGISTERED NUMBER:

11876641 (England and Wales)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

471

140,000

Investment property

5

466,250

291,000

466,721

431,000

CURRENT ASSETS

Debtors

6

1,354

794

Cash at bank

23,783

3,237

25,137

4,031

CREDITORS

Amounts falling due within one year

7

1,440

196,755

NET CURRENT ASSETS/(LIABILITIES)

23,697

(192,724

)

TOTAL ASSETS LESS CURRENT LIABILITIES

490,418

238,276

CREDITORS

Amounts falling due after more than one year

8

(500,581

)

(208,691

)

PROVISIONS FOR LIABILITIES

-

(846

)

NET (LIABILITIES)/ASSETS

(10,163

)

28,739

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

10

-

791

Fair value reserve

10

11,054

52,775

Retained earnings

(21,218

)

(24,828

)

SHAREHOLDERS' FUNDS

(10,163

)

28,739

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

R A Bell - Director

1.	STATUTORY INFORMATION

Bell Btl Ltd 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 as modified by the revaluation of certain assets.

Management have reviewed the financial position of the business and believe the business will continue for the foreseeable future. Therefore, the accounts have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2025

140,000

664

140,664

Additions

-

628

628

Reclassification/transfer

(140,000

)

-

(140,000

)

At 31 March 2026

-

1,292

1,292

DEPRECIATION

At 1 April 2025

-

664

664

Charge for year

-

157

157

At 31 March 2026

-

821

821

NET BOOK VALUE

At 31 March 2026

-

471

471

At 31 March 2025

140,000

-

140,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

291,000

Additions

174,196

Revaluations

1,054

At 31 March 2026

466,250

NET BOOK VALUE

At 31 March 2026

466,250

At 31 March 2025

291,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

1,054

Cost

465,196

466,250

If Investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

466,250

-

Investment property was valued on an open market basis on 31 March 2026 by The mortgage Lender .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

1,354

794

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

54,290

Other creditors

1,440

142,465

1,440

196,755

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

343,477

208,691

Other creditors

157,104

-

500,581

208,691

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

343,477

208,691

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

343,477

262,981

At 31 March 2026, the company's borrowings were secured by standard securities granted over certain investment properties owned by the company.

The company had outstanding charges in favour of Shawbrook Bank Limited, The Mortgage Works (UK) Plc, Lendinvest Btl Limited and Mortgage Lender Limited. These charges provide the lenders with fixed security over the relevant properties and secure the repayment of the related loan facilities together with any associated interest, fees and costs.

The carrying amount of the assets subject to these securities is included within investment properties in the balance sheet.

10.

RESERVES

Fair

Revaluation

value

reserve

reserve

Totals

£

£

£

At 1 April 2025

791

52,775

53,566

Transfer to fair value reserve

-

(41,721

)

(41,721

)

Deferred Tax

(791

)

-

(791

)

At 31 March 2026

-

11,054

11,054