IRIS Accounts Production v23.2.0.158 09442860 Board of Directors 1.3.22 28.2.23 28.2.23 0 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure094428602022-02-28094428602023-02-28094428602022-03-012023-02-28094428602021-02-28094428602021-03-012022-02-28094428602022-02-2809442860ns16:EnglandWales2022-03-012023-02-2809442860ns15:PoundSterling2022-03-012023-02-2809442860ns11:Director12022-03-012023-02-2809442860ns11:PrivateLimitedCompanyLtd2022-03-012023-02-2809442860ns11:SmallEntities2022-03-012023-02-2809442860ns11:AuditExempt-NoAccountantsReport2022-03-012023-02-2809442860ns11:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2809442860ns11:SmallCompaniesRegimeForAccounts2022-03-012023-02-2809442860ns11:FullAccounts2022-03-012023-02-2809442860ns11:Director22022-03-012023-02-2809442860ns11:Director32022-03-012023-02-2809442860ns11:Director42022-03-012023-02-2809442860ns11:Director52022-03-012023-02-2809442860ns11:RegisteredOffice2022-03-012023-02-2809442860ns6:CurrentFinancialInstruments2023-02-2809442860ns6:CurrentFinancialInstruments2022-02-2809442860ns6:Non-currentFinancialInstruments2023-02-2809442860ns6:Non-currentFinancialInstruments2022-02-2809442860ns6:ShareCapital2023-02-2809442860ns6:ShareCapital2022-02-2809442860ns6:FurtherSpecificReserve3ComponentTotalEquity2023-02-2809442860ns6:FurtherSpecificReserve3ComponentTotalEquity2022-02-2809442860ns6:RetainedEarningsAccumulatedLosses2023-02-2809442860ns6:RetainedEarningsAccumulatedLosses2022-02-2809442860ns6:CostValuation2022-02-2809442860ns6:Secured2023-02-2809442860ns6:Secured2022-02-28
REGISTERED NUMBER: 09442860 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

BENJAMIN ALLEN BESPOKE HOMES LTD

BENJAMIN ALLEN BESPOKE HOMES LTD (REGISTERED NUMBER: 09442860)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BENJAMIN ALLEN BESPOKE HOMES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: M V Dawson
A R Dawson
S R A Dawson
B R Dawson
R E Dawson





REGISTERED OFFICE: Devonshire House
High Street
Handcross
Haywards Heath
West Sussex
RH17 6BJ





REGISTERED NUMBER: 09442860 (England and Wales)





ACCOUNTANTS: Galloways Accounting
Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE

BENJAMIN ALLEN BESPOKE HOMES LTD (REGISTERED NUMBER: 09442860)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Investments 4 100 100
Investment property 5 550,000 525,000
550,100 525,100

CURRENT ASSETS
Debtors 6 313,652 15,129
Cash at bank and in hand 563 563
314,215 15,692
CREDITORS
Amounts falling due within one year 7 (23,398 ) (19,938 )
NET CURRENT ASSETS/(LIABILITIES) 290,817 (4,246 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

840,917

520,854

CREDITORS
Amounts falling due after more than one
year

8

(174,697

)

(190,304

)

PROVISIONS FOR LIABILITIES (40,867 ) (26,309 )
NET ASSETS 625,353 304,241

CAPITAL AND RESERVES
Called up share capital 50 50
Fair value reserve 122,599 112,157
Retained earnings 502,704 192,034
SHAREHOLDERS' FUNDS 625,353 304,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BENJAMIN ALLEN BESPOKE HOMES LTD (REGISTERED NUMBER: 09442860)

BALANCE SHEET - continued
28 FEBRUARY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2023 and were signed on its behalf by:





R E Dawson - Director


BENJAMIN ALLEN BESPOKE HOMES LTD (REGISTERED NUMBER: 09442860)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

Benjamin Allen Bespoke Homes Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Benjamin Allen Bespoke Homes Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

BENJAMIN ALLEN BESPOKE HOMES LTD (REGISTERED NUMBER: 09442860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


4. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 March 2022
and 28 February 2023 100
NET BOOK VALUE
At 28 February 2023 100
At 28 February 2022 100

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2022 525,000
Revaluations 25,000
At 28 February 2023 550,000
NET BOOK VALUE
At 28 February 2023 550,000
At 28 February 2022 525,000

Fair value at 28 February 2023 is represented by:
£   
Valuation in 2019 13,466
Valuation in 2022 125,000
Valuation in 2023 25,000
Cost 386,534
550,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 313,652 15,129

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 15,607 14,893
Amounts owed to related undertakings 920 920
Taxation and social security 5,002 2,499
Other creditors 1,869 1,626
23,398 19,938

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 174,697 190,304

BENJAMIN ALLEN BESPOKE HOMES LTD (REGISTERED NUMBER: 09442860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 104,537 123,321

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 190,304 205,197

The bank loan is secured over the investment property.