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REGISTERED NUMBER: 08550720 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BEN EVANS COMMERCIALS LIMITED

BEN EVANS COMMERCIALS LIMITED (REGISTERED NUMBER: 08550720)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEN EVANS COMMERCIALS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: Mr B I Evans





REGISTERED OFFICE: 22 Lavender Walk
Coleorton
Coalville
Leicestershire
LE67 8FA





REGISTERED NUMBER: 08550720 (England and Wales)





ACCOUNTANT: Wynniatt-Husey Ltd
Chartered Accountants
The Old Coach House
Horsefair
Rugeley
Staffordshire
WS15 2EL

BEN EVANS COMMERCIALS LIMITED (REGISTERED NUMBER: 08550720)

BALANCE SHEET
31 MAY 2023

31.5.22 31.5.23
£    £    Notes £    £   
FIXED ASSETS
28,677 Tangible assets 4 22,356

CURRENT ASSETS
209,188 Stocks 5 186,416
22,584 Debtors 6 36,711
83,912 Cash at bank 65,920
315,684 289,047
CREDITORS
199,669 Amounts falling due within one year 7 196,112
116,015 NET CURRENT ASSETS 92,935
144,692 TOTAL ASSETS LESS CURRENT
LIABILITIES

115,291

5,449 PROVISIONS FOR LIABILITIES 8 5,589
139,243 NET ASSETS 109,702

CAPITAL AND RESERVES
100 Called up share capital 9 100
139,143 Retained earnings 109,602
139,243 SHAREHOLDERS' FUNDS 109,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 5 February 2024 and were signed by:



Mr B I Evans - Director


BEN EVANS COMMERCIALS LIMITED (REGISTERED NUMBER: 08550720)

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

1. STATUTORY INFORMATION

Ben Evans Commercials Limited 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2022 - 1 ) .

BEN EVANS COMMERCIALS LIMITED (REGISTERED NUMBER: 08550720)

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

4. TANGIBLE FIXED ASSETS
Motor Computer
Totals vehicles equipment
£    £    £   
COST
At 1 June 2022 40,298 29,759 10,539
Additions 3,285 - 3,285
At 31 May 2023 43,583 29,759 13,824
DEPRECIATION
At 1 June 2022 11,621 3,720 7,901
Charge for year 9,606 7,440 2,166
At 31 May 2023 21,227 11,160 10,067
NET BOOK VALUE
At 31 May 2023 22,356 18,599 3,757
At 31 May 2022 28,677 26,039 2,638

5. STOCKS
31.5.23 31.5.22
£    £   
Stocks 186,416 209,188

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 32,940 17,400
VAT 3,771 -
Prepayments - 5,184
36,711 22,584

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors (1 ) (3 )
Tax 1,431 1,786
Social security and other taxes 152 152
VAT - 4,677
Intercompany Loan - Ben Evans Properties
Limited

192,164

190,402
Directors' current accounts 866 1,217
Accrued expenses 1,500 1,438
196,112 199,669

The intercompany loan is interest free and payable on demand.

BEN EVANS COMMERCIALS LIMITED (REGISTERED NUMBER: 08550720)

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

8. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax 5,589 5,449

Deferred
tax
£   
Balance at 1 June 2022 5,449
Deferred tax movement 140
Balance at 31 May 2023 5,589

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
100 Ordinary £1 100 100