ACCOUNTS - Final Accounts preparation

Registered number: 08228863

M. M. BELL & SONS (HOLDINGS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

M. M. BELL & SONS (HOLDINGS) LIMITED

REGISTERED NUMBER: 08228863

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		121,898		121,898
Current assets
Cash at bank and in hand		1,761		72
Creditors: amounts falling due within one year	5	(119,755)		(92,240)
Net current liabilities			(117,994)		(92,168)
Total assets less current liabilities			3,904		29,730
Creditors: amounts falling due after more than one year	6		-		(25,341)

Net assets			3,904		4,389

Capital and reserves
Called up share capital	95	95
Capital redemption reserve	5	5
Profit and loss account	3,804	4,289
	3,904	4,389

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M. M. BELL & SONS (HOLDINGS) LIMITED

REGISTERED NUMBER: 08228863

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 statement of income and retained earnings 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 15 September 2026.

JC Fenton

Director

The notes on pages 3 to 6 form part of these financial statements.

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M. M. BELL & SONS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

M. M. Bell & Sons (Holdings) Limited is a private company, limited by shares, incorporated in England and Wales (registered number: 08228863). Its registered address is Units 4-6 Shepcote Enterprise Park, 2 3 Europa Drive, Sheffield, South Yorkshire, S9 1XT. The principal activity of the Company continued to be as a holding company.

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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

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 balance sheet date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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M. M. BELL & SONS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	121,898
	At 31 December 2025	121,898

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M. M. BELL & SONS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	25,341	36,017
Amounts owed to group undertakings	64,167	20,752
Other creditors	30,247	35,471
	119,755	92,240

The following liabilities were secured:
	2025	2024
	£	£


	Bank loans	25,341	36,017

Details of security provided:

The bank loans of the company are secured by a fixed charge and a floating charge over all the property or undertaking of the company.

6.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	-	25,341

The following liabilities were secured:
	2025	2024
	£	£


	Bank loans	-	25,341

Details of security provided:

The bank loans of the company are secured by a fixed charge and a floating charge over all the property or undertaking of the company.

7.	Contingent liabilities

A cross guarantee exists with the company's subsidiary company, M. M. Bell & Sons Limited in respect of the bank borrowings of both companies.

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M. M. BELL & SONS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.	Controlling party

The direct and ultimate controlling party is the Company director, JC Fenton.

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