Company registration number:
06816636
Bell Park Kerridge Limited
Unaudited filleted financial accounts
For the year ended
31 March 2026
Bell Park Kerridge Limited
Contents
Statement of financial position
Notes to the financial accounts
Bell Park Kerridge Limited
Statement of financial position
31 March 2026
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2026 |
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2025 |
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Note |
£ |
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£ |
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£ |
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£ |
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|
|
|
|
Fixed assets |
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|
|
|
|
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Intangible assets |
|
4 |
45,000 |
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60,000 |
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|
|
Tangible assets |
|
5 |
53,881 |
|
|
|
53,238 |
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|
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Investment property |
|
|
- |
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|
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- |
|
|
|
|
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________ |
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________ |
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98,881 |
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113,238 |
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Current assets |
|
|
|
|
|
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|
|
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Stocks |
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1,000 |
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1,000 |
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Debtors |
|
6 |
1,015,557 |
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|
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953,634 |
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Cash at bank and in hand |
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382,844 |
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|
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237,899 |
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________ |
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________ |
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1,399,401 |
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1,192,533 |
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Creditors: amounts falling due |
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|
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|
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within one year |
|
7 |
(
484,843) |
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|
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(
566,203) |
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|
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|
________ |
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|
________ |
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Net current assets |
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914,558 |
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626,330 |
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________ |
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________ |
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Total assets less current liabilities |
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1,013,439 |
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739,568 |
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Creditors: amounts falling due |
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|
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|
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after more than one year |
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8 |
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- |
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(
1,667) |
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|
|
|
|
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Provisions for liabilities |
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(
7,734) |
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(
6,936) |
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|
|
|
|
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________ |
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________ |
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Net assets |
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1,005,705 |
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730,965 |
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________ |
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________ |
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Capital and reserves |
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Called up share capital |
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10,000 |
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10,000 |
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Profit and loss account |
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995,705 |
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|
720,965 |
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________ |
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________ |
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Shareholders funds |
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1,005,705 |
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|
730,965 |
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________ |
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________ |
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For the year ending 31 March 2026 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 financial accounts for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial accounts.
These financial accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial accounts were approved by the
board of directors
and authorised for issue on
28 September 2026
, and are signed on behalf of the board by:
Mr J Bell
Mr D G Carter
Director
Director
Company registration number:
06816636
Bell Park Kerridge Limited
Notes to the financial accounts
Year ended 31 March 2026
1.
Accounting policies
Statutory information
Bell Park Kerridge Limited is a private company, limited by shares, domiciled in England and Wales, registration number
06816636
. The registered office is Clifford Court, Cooper Way, Parkhouse, CA3 0JG.
Basis of preparation
These financial accounts have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006'. There were no material departures from that standard.The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same financial statements.
Turnover
Turnover consists of the sales value, excluding VAT, of all work done in the period under contracts to supply goods and services to third parties. It includes the relevant proportion of contract values where work is partially performed in the period.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible fixed assets are included at cost less depreciation and impairment.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Long leasehold property |
- |
10 % |
reducing balance |
|
Plant and machinery |
- |
25 % |
reducing balance |
|
Motor vehicles |
- |
25 % |
reducing balance |
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|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.
Deferred taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences.
Financial instruments
Basic financial instruments are recognised at amortised cost.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in comprehensive income when due.
2.
Operating profit
Operating profit is stated after charging/(crediting):
|
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2026 |
2025 |
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|
|
|
£ |
£ |
|
Amortisation of intangible assets |
|
|
15,000 |
15,000 |
|
Depreciation of tangible assets |
|
|
12,863 |
12,078 |
|
(Gain)/loss on disposal of tangible assets |
|
|
455 |
4,710 |
|
Impairment of trade debtors |
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|
58,748 |
(725) |
|
Operating lease rentals |
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|
91,000 |
91,000 |
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________ |
________ |
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3.
Employee numbers
The average number of persons employed by the company during the year amounted to
29
(2025:
28
).
4.
Intangible assets
|
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Goodwill |
Total |
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£ |
£ |
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Cost |
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At 1 April 2025 and 31 March 2026 |
300,000 |
300,000 |
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________ |
________ |
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Amortisation |
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At 1 April 2025 |
240,000 |
240,000 |
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Charge for the year |
15,000 |
15,000 |
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|
|
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|
________ |
________ |
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At 31 March 2026 |
255,000 |
255,000 |
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________ |
________ |
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Carrying amount |
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At 31 March 2026 |
45,000 |
45,000 |
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________ |
________ |
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At 31 March 2025 |
60,000 |
60,000 |
|
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________ |
________ |
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7.
Creditors: amounts falling due within one year
|
|
|
2026 |
2025 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
85,000 |
75,000 |
|
Trade creditors |
|
5,814 |
6,043 |
|
Corporation tax |
|
169,997 |
180,219 |
|
Taxation and social security |
|
106,604 |
116,005 |
|
Other creditors |
|
117,428 |
188,936 |
|
|
|
________ |
________ |
|
|
|
484,843 |
566,203 |
|
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|
________ |
________ |
|
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|
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|
8.
Creditors: amounts falling due after more than one year
|
|
|
2026 |
2025 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
- |
1,667 |
|
|
|
________ |
________ |
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|