1 May 2022 false No description of principal activity Taxfiler 2023.14 true 09316181business:PrivateLimitedCompanyLtd2022-05-012023-04-30 093161812022-04-30 093161812022-05-012023-04-30 09316181business:AuditExemptWithAccountantsReport2022-05-012023-04-30 09316181business:FilletedAccounts2022-05-012023-04-30 093161812023-04-30 09316181business:Director12022-05-012023-04-30 09316181business:RegisteredOffice2022-05-012023-04-30 093161812022-04-30 09316181core:WithinOneYear2023-04-30 09316181core:WithinOneYear2022-04-30 09316181core:AfterOneYear2023-04-30 09316181core:AfterOneYear2022-04-30 09316181core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 09316181core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 09316181core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 09316181core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 09316181core:PreviouslyStatedAmount2023-04-30 09316181core:PreviouslyStatedAmount2022-04-30 09316181business:SmallEntities2022-05-012023-04-30 09316181countries:EnglandWales2022-05-012023-04-30 09316181core:LandBuildings2022-05-012023-04-30 09316181core:PlantMachinery2022-05-012023-04-30 09316181core:MotorVehicles2022-05-012023-04-30 09316181core:LandBuildings2022-04-30 09316181core:PlantMachinery2022-04-30 09316181core:MotorVehicles2022-04-30 09316181core:LandBuildings2023-04-30 09316181core:PlantMachinery2023-04-30 09316181core:MotorVehicles2023-04-30 09316181business:OrdinaryShareClass12022-05-012023-04-30 09316181business:OrdinaryShareClass12021-05-012022-04-30 093161812021-05-012022-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09316181 (England and Wales)
Bennett Leisure (UK) Limited Unaudited accounts for the year ended 30 April 2023
Bennett Leisure (UK) Limited Unaudited accounts Contents
Page
- 2 -
Bennett Leisure (UK) Limited Company Information for the year ended 30 April 2023
Director
Martin Bennett
Company Number
09316181 (England and Wales)
Registered Office
4 SOUTH BEACH ROAD HUNSTANTON NORFOLK PE36 5BA ENGLAND
Accountants
Christopher Guy ACPA Chris Guy Accounting Services Ltd 4 Victoria Close Heacham Norfolk PE31 7JR
- 3 -
Bennett Leisure (UK) Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
794,080 
750,333 
Current assets
Inventories
32,000 
68,845 
Debtors
23,832 
68,802 
Cash at bank and in hand
155,396 
148,171 
211,228 
285,818 
Creditors: amounts falling due within one year
(277,496)
(301,119)
Net current liabilities
(66,268)
(15,301)
Total assets less current liabilities
727,812 
735,032 
Creditors: amounts falling due after more than one year
(245,781)
(308,979)
Net assets
482,031 
426,053 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
481,931 
425,953 
Shareholders' funds
482,031 
426,053 
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 February 2024 and were signed on its behalf by
Martin Bennett Director Company Registration No. 09316181
- 4 -
Bennett Leisure (UK) Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Bennett Leisure (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 09316181. The registered office is 4 SOUTH BEACH ROAD, HUNSTANTON, NORFOLK, PE36 5BA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line for Buildings & Site Upgrades
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Bennett Leisure (UK) Limited Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
619,434 
253,950 
42,806 
916,190 
Additions
64,171 
36,641 
- 
100,812 
At 30 April 2023
683,605 
290,591 
42,806 
1,017,002 
Depreciation
At 1 May 2022
28,449 
128,847 
8,561 
165,857 
Charge for the year
11,252 
38,964 
6,849 
57,065 
At 30 April 2023
39,701 
167,811 
15,410 
222,922 
Net book value
At 30 April 2023
643,904 
122,780 
27,396 
794,080 
At 30 April 2022
590,985 
125,103 
34,245 
750,333 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
32,000 
68,845 
32,000 
68,845 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
2,562 
(1,764)
Trade debtors
45,331 
93,921 
Accrued income and prepayments
(24,061)
(23,355)
23,832 
68,802 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
44,655 
2,054 
Taxes and social security
30,452 
18,808 
Other creditors
2,944 
10 
Loans from directors
148,741 
229,703 
Accruals
50,704 
50,544 
277,496 
301,119 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
245,781 
308,979 
- 6 -
Bennett Leisure (UK) Limited Notes to the Accounts for the year ended 30 April 2023
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2022: 1).
- 7 -