ACCOUNTS - Final Accounts

Registered number: 10555988

BELLS WOOD HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

BELLS WOOD HOLDINGS LIMITED

REGISTERED NUMBER: 10555988

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		100		-
			100		-
Current assets
Debtors: amounts falling due within one year	5	100		100
		100		100
Creditors: amounts falling due within one year	6	(2,106)		(958)
Net current liabilities			(2,006)		(858)
Total assets less current liabilities			(1,906)		(858)

Net liabilities			(1,906)		(858)

Capital and reserves
Called up share capital	7	200	100
Profit and loss account		(2,106)	(958)
		(1,906)	(858)

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 comprehensive income 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 by:

Mr C Barton Jnr

Director

Date: 30 October 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

BELLS WOOD HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Bells Wood Holdings Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Offices G12-G16 City Lab, 4-6 Dalton Square, Lancaster, LA1 1PP.

The principal activity of the Company is that of a holding company.

On 17 October 2025, the Company changed its name from Pinnacle Guttering and Roofing Limited to Bells Wood Holdings Limited.

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 Company's functional and presentational currency is Pounds Sterling.

The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The Director has considered the going concern basis in preparing these financial statements. He has concluded that the going concern basis is appropriate because sufficient funds will be generated from continued support from the Director and subsidiary company for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise.

The financial statements do not include any adjustments that would result from the withdrawal of this support.

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 corporation 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.

Page 2

BELLS WOOD HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	100
	At 31 January 2026	100

On 20 October 2025, the Company acquired 100% of the ordinary share capital of Bells Wood Park Limited.

Page 3

BELLS WOOD HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Debtors

					2026	2025
					£	£


Called up share capital not paid	100	100

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	1,116	258
Amounts owed to group undertakings	150	-
Accruals and deferred income	840	700
	2,106	958

7.	Share capital
		2026	2025
		£	£

Allotted, called up and partly paid

200 (2025 - 100) ordinary shares of £1.00 each	200	100

During the year, the Company issued 100 Ordinary Shares valued at £1 each. The shares were fully paid. The share capital brought forward remains unpaid.

8.	Related party transactions
	During the year, the Company entered into a loan arrangement with its subsidiary undertaking, Bells Wood Park Limited. At 31 January 2026, £150 (2025: £Nil) was owed by the Company to Bells Wood Park Limited and is included within amounts owed to group undertakings in creditors. The loan is unsecured, interest free and repayable on demand.

9.	Controlling party

The controlling party is Mr C Barton Jnr by virtue of his majority shareholding in the Company.

Page 4