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REGISTERED NUMBER: 04117090 (England and Wales)















THE BENNETT GROUP LIMITED

STRATEGIC REPORT, REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023






THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Strategic Report 2

Report of the Director 3

Report of the Independent Auditors 5

Statement of Comprehensive Income 8

Statement of Financial Position 9

Statement of Changes in Equity 10

Notes to the Financial Statements 11


THE BENNETT GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: A Bennett





SECRETARY: J Warlow





REGISTERED OFFICE: The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN





REGISTERED NUMBER: 04117090 (England and Wales)





AUDITORS: DTE Business Advisers Limited
Chartered Accountants
Statutory Auditors
The Exchange
5 Bank Street
Bury
BL9 0DN

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023


The director presents his strategic report for the year ended 31 March 2023.

REVIEW OF BUSINESS
The company did not trade during the year. A review of business for the group can be found in the consolidated financial statements of the ultimate parent company.

ON BEHALF OF THE BOARD:





A Bennett - Director


28 November 2023

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 31 MARCH 2023


The director presents his report with the financial statements of the company for the year ended 31 March 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of a holding company. The company did not trade during the year.

The principal activity of the subsidiary in the year under review were those of the supply of computer equipment, DSA equipment and services, stationery and office furniture.

DIVIDENDS
Interim dividends totalling £972.55 per share were paid on the Ordinary £1 A shares during the year.

The total distribution of dividends for the year ended 31 March 2023 will be £486,276.

EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTOR
A Bennett held office during the whole of the period from 1 April 2022 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 31 MARCH 2023


AUDITORS
DTE Business Advisers Limited has indicated its willingness to be reappointed for another term and appropriate arrangements are being made for it to be deemed reappointed as auditor in the absence of an Annual General Meeting.

ON BEHALF OF THE BOARD:





A Bennett - Director


28 November 2023

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE BENNETT GROUP LIMITED


Opinion
We have audited the financial statements of The Bennett Group Limited (the 'company') for the year ended 31 March 2023 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE BENNETT GROUP LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our planning process:
- We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud.
- We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: FRS 102 and Companies Act 2006.
- We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.
- Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:
- Identifying and testing journal entries, in particular those that were significant and unusual.
- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.
- Assessing the extent of compliance, or lack of, with the relevant laws and regulations.
- Testing income for evidence of management bias.
- Documenting and verifying all significant related party balances and transactions.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE BENNETT GROUP LIMITED

Auditors' responsibilities for the audit of the financial statements - continued
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the director.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Fiona O'Loughlin (Senior Statutory Auditor)
for and on behalf of DTE Business Advisers Limited
Chartered Accountants
Statutory Auditors
The Exchange
5 Bank Street
Bury
BL9 0DN

28 November 2023

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

STATEMENT OF COMPREHENSIVE
INCOME
FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
Notes £    £   

REVENUE - -
OPERATING PROFIT 4 - -

Income from shares in group undertakings 486,276 425,608
PROFIT BEFORE TAXATION 486,276 425,608

Tax on profit 5 - -
PROFIT FOR THE FINANCIAL YEAR 486,276 425,608

OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

486,276

425,608

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Investments 7 82,419 82,419

CURRENT ASSETS
Cash in hand 502 502
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,921

82,921

CAPITAL AND RESERVES
Called up share capital 8 500 500
Capital redemption reserve 9 500 500
Other reserves 9 81,921 81,921
SHAREHOLDERS' FUNDS 82,921 82,921

The financial statements were approved by the director and authorised for issue on 28 November 2023 and were signed by:





A Bennett - Director


THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023

Called up Capital
share Retained redemption Other Total
capital earnings reserve reserves equity
£    £    £    £    £   
Balance at 1 April 2021 500 - 500 81,921 82,921

Changes in equity
Dividends - (425,608 ) - - (425,608 )
Total comprehensive income - 425,608 - - 425,608
Balance at 31 March 2022 500 - 500 81,921 82,921

Changes in equity
Dividends - (486,276 ) - - (486,276 )
Total comprehensive income - 486,276 - - 486,276
Balance at 31 March 2023 500 - 500 81,921 82,921

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

The Bennett Group Limited is a private company, limited by shares, registered in England and Wales. The company's registration number is 04117090 and the registered office address is The Exchange, 5 Bank Street, Bury, BL9 0DN.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company had net assets of £82,921 (2022 - £82,921) at the year-end and the subsidiary has generated significant profits post year-end. The director believes that the group is well placed to manage the business risks at these challenging times and therefore continues to adopt a going concern basis of accounting in preparing these financial statements.

Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows;
the requirement of paragraph 33.7.

Preparation of consolidated financial statements
The financial statements contain information about The Bennett Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Antony Bennett Holdings Limited, a company registered in the United Kingdom.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

In the opinion of the director there are no estimates and assumptions which have a significant risk of causing material adjustment to the carrying amount of assets and liabilities.

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

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 accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.

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 income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Investments
Fixed asset investments are included at cost less provision for any permanent diminution in value.


Investment income
Dividend income is recognised when the right to receive payment is established.

Dividends
Equity dividends are recognised when they become legally payable and are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

There were no staff employed for the year ended 31 March 2023 nor for the period ended 31 March 2022, except for the director and the company secretary.

2023 2022
£    £   
Director's remuneration - -

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. OPERATING PROFIT

The company has not generated any operating profit during the year (2022: £nil).

5. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2023 2022
£    £   
Profit before tax 486,276 425,608
Profit multiplied by the standard rate of corporation tax in the UK of 19%
(2022 - 19%)

92,392

80,866

Effects of:
Income not taxable for tax purposes (92,392 ) (80,866 )
Total tax charge - -

6. DIVIDENDS
2023 2022
£    £   
Ordinary A shares of £1 each
Interim 486,276 425,608

7. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 April 2022
and 31 March 2023 82,419
NET BOOK VALUE
At 31 March 2023 82,419
At 31 March 2022 82,419

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. FIXED ASSET INVESTMENTS - continued

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Barry Bennett Limited
Registered office: United Kingdom
Nature of business: Sale of computer and office equipment
%
Class of shares: holding
Ordinary 100.00

Evermor Solutions Limited
Registered office: United Kingdom
Nature of business: Education support services
%
Class of shares: holding
*Ordinary 100.00

*indirect shareholding

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
500 Ordinary A £1 500 500

9. RESERVES

The following describes the nature and purpose of each reserve within equity:

Retained earnings All other net gains and losses and transactions with owners not
recognised elsewhere.

Capital redemption reserveThis reserve records the nominal value of shares repurchased by the
company.

Other reservesThis is a merger reserve. This is the difference between the value of
shares issued by the company in exchange for the value of shares
acquired in respect of the acquisition of subsidiaries.

10. OTHER FINANCIAL COMMITMENTS

There is a debenture over the assets of the company and an unlimited inter-company guarantee between Barry Bennett Limited, The Bennett Group Limited and Antony Bennett Holdings Limited.

11. EVENTS AFTER THE REPORTING PERIOD

Since the year end, dividends totalling £140,000 have been declared.

12. CONTROL

The company is controlled by the shareholder and director of the ultimate parent company, A Bennett.

THE BENNETT GROUP LIMITED (REGISTERED NUMBER: 04117090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


13. ULTIMATE PARENT COMPANY

The immediate and ultimate parent company is Antony Bennett Holdings Limited, a company incorporated in England and Wales, whose registered office address is The Exchange, 5 Bank Street, Bury, BL9 0DN. Copies of the consolidated financial statements can be obtained from Companies House.