IRIS Accounts Production v24.1.0.578 04535297 Board of Directors Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045352972022-09-30045352972023-09-30045352972022-10-012023-09-30045352972021-09-30045352972021-10-012022-09-30045352972022-09-3004535297ns15:EnglandWales2022-10-012023-09-3004535297ns14:PoundSterling2022-10-012023-09-3004535297ns10:Director12022-10-012023-09-3004535297ns10:Director22022-10-012023-09-3004535297ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3004535297ns10:SmallEntities2022-10-012023-09-3004535297ns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3004535297ns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3004535297ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3004535297ns10:FullAccounts2022-10-012023-09-3004535297ns10:Director32022-10-012023-09-3004535297ns10:CompanySecretary12022-10-012023-09-3004535297ns10:RegisteredOffice2022-10-012023-09-3004535297ns5:CurrentFinancialInstruments2023-09-3004535297ns5:CurrentFinancialInstruments2022-09-3004535297ns5:Non-currentFinancialInstruments2023-09-3004535297ns5:Non-currentFinancialInstruments2022-09-3004535297ns5:ShareCapital2023-09-3004535297ns5:ShareCapital2022-09-3004535297ns5:RetainedEarningsAccumulatedLosses2023-09-3004535297ns5:RetainedEarningsAccumulatedLosses2022-09-3004535297ns5:PlantMachinery2022-10-012023-09-3004535297ns5:FurnitureFittings2022-10-012023-09-3004535297ns5:MotorVehicles2022-10-012023-09-3004535297ns5:PlantMachinery2022-09-3004535297ns5:FurnitureFittings2022-09-3004535297ns5:MotorVehicles2022-09-3004535297ns5:PlantMachinery2023-09-3004535297ns5:FurnitureFittings2023-09-3004535297ns5:MotorVehicles2023-09-3004535297ns5:PlantMachinery2022-09-3004535297ns5:FurnitureFittings2022-09-3004535297ns5:MotorVehicles2022-09-3004535297ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3004535297ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3004535297ns5:RetainedEarningsAccumulatedLosses2022-09-3004535297ns5:RetainedEarningsAccumulatedLosses2022-10-012023-09-30
REGISTERED NUMBER: 04535297 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

BENTLEY WEST ROSES LIMITED

BENTLEY WEST ROSES LIMITED (REGISTERED NUMBER: 04535297)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BENTLEY WEST ROSES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mr DA West
Mr LC Spittle
Mr JD Stanney



SECRETARY: Mrs SF West



REGISTERED OFFICE: The Old Byre
Manor Farm
Rectory Road
Wanlip
Leicestershire
LE7 4PL



REGISTERED NUMBER: 04535297 (England and Wales)



BANKERS: National Westminster Bank PLC
1 Granby Street
Leicester
Leicestershire
LE1 9GT

BENTLEY WEST ROSES LIMITED (REGISTERED NUMBER: 04535297)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,724 13,981

CURRENT ASSETS
Stocks 129,654 120,723
Debtors 5 9,595 11,171
139,249 131,894
CREDITORS
Amounts falling due within one year 6 117,424 91,571
NET CURRENT ASSETS 21,825 40,323
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,549

54,304

CREDITORS
Amounts falling due after more than one
year

7

(1,757

)

(3,315

)

PROVISIONS FOR LIABILITIES (2,037 ) (2,656 )
NET ASSETS 28,755 48,333

CAPITAL AND RESERVES
Called up share capital 800 800
Retained earnings 9 27,955 47,533
SHAREHOLDERS' FUNDS 28,755 48,333

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

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

BENTLEY WEST ROSES LIMITED (REGISTERED NUMBER: 04535297)

BALANCE SHEET - continued
30 SEPTEMBER 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 26 March 2024 and were signed on its behalf by:




Mr LC Spittle - Director



Mr JD Stanney - Director


BENTLEY WEST ROSES LIMITED (REGISTERED NUMBER: 04535297)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Bentley West Roses 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.

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.

Turnover
Revenue comprises the fair value for the sale of goods excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts.

Revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on dispatch of the goods.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% 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.

BENTLEY WEST ROSES LIMITED (REGISTERED NUMBER: 04535297)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured
initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 October 2022
and 30 September 2023 21,321 6,546 14,491 42,358
DEPRECIATION
At 1 October 2022 20,318 5,161 2,898 28,377
Charge for year 151 208 2,898 3,257
At 30 September 2023 20,469 5,369 5,796 31,634
NET BOOK VALUE
At 30 September 2023 852 1,177 8,695 10,724
At 30 September 2022 1,003 1,385 11,593 13,981

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,974 7,228
Other debtors 3,621 3,943
9,595 11,171

BENTLEY WEST ROSES LIMITED (REGISTERED NUMBER: 04535297)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 16,324 14,006
Hire purchase contracts 1,557 1,557
Trade creditors 76,810 56,177
Taxation and social security 2,477 3,149
Other creditors 20,256 16,682
117,424 91,571

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 1,757 3,315

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 3,314 4,872

Amounts owing under hire purchase contracts are secured on the assets concerned.

9. RESERVES
Retained
earnings
£   

At 1 October 2022 47,533
Deficit for the year (4,878 )
Dividends (14,700 )
At 30 September 2023 27,955

10. RELATED PARTY DISCLOSURES

At the year end the amount owed to the directors on their directors loan accounts was £17,986 (2022: £13,961).

The directors have personally guaranteed the company's loan and bank overdraft.