P.K. BELL LIMITED

Company Registration Number:
05124040 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

P.K. BELL LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

P.K. BELL LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Tangible assets: 3 242,760 213,422
Total fixed assets: 242,760 213,422
Current assets
Debtors:   68,905 91,884
Cash at bank and in hand: 262,200 197,568
Total current assets: 331,105 289,452
Creditors: amounts falling due within one year:   (278,003) (246,957)
Net current assets (liabilities): 53,102 42,495
Total assets less current liabilities: 295,862 255,917
Creditors: amounts falling due after more than one year:   (149,761) (159,761)
Provision for liabilities: (60,690) (53,356)
Total net assets (liabilities): 85,411 42,800
Capital and reserves
Called up share capital: 200 200
Profit and loss account: 85,211 42,600
Shareholders funds: 85,411 42,800

The notes form part of these financial statements

P.K. BELL LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 August 2025
and signed on behalf of the board by:

Name: P K Bell
Status: Director

The notes form part of these financial statements

P.K. BELL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

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: Plant and machinery - 15% straight line Fittings fixtures and equipment - 15% reducing balance Motor vehicles - 25% reducing balance 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.

Other accounting policies

Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises

P.K. BELL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 24 30

P.K. BELL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 665,701
Additions 100,148
Disposals (31,210)
At 31 March 2025 734,639
Depreciation
At 01 April 2024 452,279
Charge for year 65,873
On disposals (26,273)
At 31 March 2025 491,879
Net book value
At 31 March 2025 242,760
At 31 March 2024 213,422