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REGISTERED NUMBER: 11046449 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 November 2023

for

P & R Benham Limited

P & R Benham Limited (Registered number: 11046449)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P & R Benham Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: R Benham
P C Benham





REGISTERED OFFICE: 4 Ash Street
Ash
Aldershot
Hants
GU12 6LT





REGISTERED NUMBER: 11046449 (England and Wales)





ACCOUNTANTS: Gilroy & Brookes Accountants Limited
Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH

P & R Benham Limited (Registered number: 11046449)

Balance Sheet
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,762 6,850

CURRENT ASSETS
Debtors 5 17,397 4,975
Cash at bank and in hand 2,612 5,331
20,009 10,306
CREDITORS
Amounts falling due within one year 6 (28,717 ) (39,158 )
NET CURRENT LIABILITIES (8,708 ) (28,852 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,946

)

(22,002

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (3,046 ) (22,102 )
SHAREHOLDERS' FUNDS (2,946 ) (22,002 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

P & R Benham Limited (Registered number: 11046449)

Balance Sheet - continued
30 November 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 10 April 2024 and were signed on its behalf by:




R Benham - Director



P C Benham - Director


P & R Benham Limited (Registered number: 11046449)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

P & R Benham 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date which are immaterial.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 4 ) .

P & R Benham Limited (Registered number: 11046449)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 24,550 12,511 400 37,461
Additions - - 833 833
At 30 November 2023 24,550 12,511 1,233 38,294
DEPRECIATION
At 1 December 2022 18,736 11,570 305 30,611
Charge for year 1,454 235 232 1,921
At 30 November 2023 20,190 11,805 537 32,532
NET BOOK VALUE
At 30 November 2023 4,360 706 696 5,762
At 30 November 2022 5,814 941 95 6,850

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,016 4,800
Other Debtors - 175
Directors' current accounts 15,381 -
17,397 4,975

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 7) 8,143 17,115
Trade creditors 1,826 472
Tax 4,373 -
PAYE/NI liability 55 491
NEST-Pension 48 225
VAT 8,340 5,905
Directors' current accounts 4,024 13,137
Accruals and deferred income 1,908 1,813
28,717 39,158

P & R Benham Limited (Registered number: 11046449)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 3,143 17,115
Other loans 5,000 -
8,143 17,115

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The company was under control of R Benham and P C Benham who are the directors. R Benham owns 90% shares and P C Benham owns 10% shares.

10. GOING CONCERN

The director has confirmed that he will continue to give financial support to the company until such time as its position improves. In addition the director has confirmed that he will not recall his loans within 12months. The director consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustment that would result if the financial support was withdrawn.