Bell & Sons Construction Limited

Registered number

06840850

Unaudited Filleted Accounts

31 July 2026

Bell & Sons Construction Limited
Registered number:		06840850
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,205,679			1,295,340

Current assets
Debtors	4	987,601			380,265
Cash at bank and in hand		2,978,663			3,473,114
		3,966,264			3,853,379

Creditors: amounts falling due within one year	5	(607,472)			(420,132)

Net current assets			3,358,792			3,433,247

Total assets less current liabilities			4,564,471			4,728,587


Provisions for liabilities			(36,000)			(54,000)


Net assets			4,528,471			4,674,587

Capital and reserves
Called up share capital			99			99
Profit and loss account			4,528,372			4,674,488

Shareholders' funds			4,528,471			4,674,587

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D J Bell
Director
Approved by the board on 8 September 2026

Bell & Sons Construction Limited
Notes to the Accounts
for the year ended 31 July 2026






1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and buildings, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles			25% reducing balance basis
	Plant and machinery			25% reducing balance basis
	Fixtures, fittings, and equipment			25% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Government grants
	Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the profit and loss account at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in "other operating income" within profit and loss in the same period as the related expenditure. The company has not benefited from any other forms of government assistance.





	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					10		10











3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2025	800,000		2,229,256		766,767		3,796,023
	Additions	-		22,125		36,000		58,125
	Disposals	-		(228,033)		(31,915)		(259,948)
	At 31 July 2026	800,000		2,023,348		770,852		3,594,200

	Depreciation
	At 1 August 2025	-		1,877,900		622,783		2,500,683
	Charge for the year	-		90,275		44,951		135,226
	On disposals	-		(215,653)		(31,735)		(247,388)
	At 31 July 2026	-		1,752,522		635,999		2,388,521

	Net book value
	At 31 July 2026	800,000		270,826		134,853		1,205,679
	At 31 July 2025	800,000		351,356		143,984		1,295,340

4	Debtors					2026		2025
£							£

	Trade debtors					251,605		268,645
	Value Added Tax					43,996		99,220
	Loan to a director					692,000		-
	Other debtors					-		12,400
						987,601		380,265



5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					230,592		176,986
	Accruals and deferred Income					339,741		36,901
	Corporation tax					21,064		158,198
	Other taxes and social security costs					13,783		18,793
	Loan from directors					2,292		29,254
						607,472		420,132







6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	D I Bell
	Interest free loan payable on demand	-		692,000		-		692,000

		-		692,000		-		692,000


7	Related party transactions
	Dividends Paid to Directors
	Dividends paid to directors in their capacity as shareholders during the year amounted to £126,000.


8	Controlling party

	The directors I Bell, D I Bell and D J Bell are the ultimate controlling parties by virtue of their combined shareholdings.


9	Other information

	Bell & Sons Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	North Grange Farm House
	Wimlands Lane
	Faygate
	West Sussex
	RH12 4SP