1 December 2022 false No description of principal activity Taxfiler 2024.1 13802772business:PrivateLimitedCompanyLtd2022-12-012023-11-30 138027722022-11-30 138027722022-12-012023-11-30 13802772business:AuditExemptWithAccountantsReport2022-12-012023-11-30 13802772business:FilletedAccounts2022-12-012023-11-30 138027722023-11-30 138027722022-11-30 13802772core:WithinOneYear2023-11-30 13802772core:WithinOneYear2022-11-30 13802772core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 13802772core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 13802772core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 13802772core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 13802772core:PreviouslyStatedAmount2023-11-30 13802772core:PreviouslyStatedAmount2022-11-30 13802772business:SmallEntities2022-12-012023-11-30 13802772business:Director22022-12-012023-11-30 13802772countries:EnglandWales2022-12-012023-11-30 13802772business:RegisteredOffice2022-12-012023-11-30 13802772core:ComputerEquipment2022-11-30 13802772core:ComputerEquipment2022-12-012023-11-30 13802772core:ComputerEquipment2023-11-30 13802772core:AcceleratedTaxDepreciationDeferredTax2023-11-30 13802772core:AcceleratedTaxDepreciationDeferredTax2022-11-30 138027722021-12-14 138027722021-12-152022-11-30 13802772business:OrdinaryShareClass12022-12-012023-11-30 13802772business:OrdinaryShareClass12021-12-152022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13802772 (England and Wales)
BenjaminTheDev Ltd Unaudited accounts for the year ended 30 November 2023
BenjaminTheDev Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,554 
2,733 
Current assets
Debtors
207 
180 
Cash at bank and in hand
8,466 
9,907 
8,673 
10,087 
Creditors: amounts falling due within one year
(9,384)
(6,004)
Net current (liabilities)/assets
(711)
4,083 
Total assets less current liabilities
1,843 
6,816 
Provisions for liabilities
Deferred tax
(485)
(519)
Net assets
1,358 
6,297 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,258 
6,197 
Shareholders' funds
1,358 
6,297 
For the year ending 30 November 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 directors acknowledge their 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 of Directors and authorised for issue on 5 April 2024 and were signed on its behalf by
Benjamin Dordoigne Director Company Registration No. 13802772
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BenjaminTheDev Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
BenjaminTheDev Ltd is a private company, limited by shares, registered in England and Wales, registration number 13802772. The registered office is 28 HIGH STREET, BIDFORD-ON-AVON, ALCESTER, B50 4AA, 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.
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:
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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.
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BenjaminTheDev Ltd Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
3,644 
Additions
2,303 
Disposals
(2,650)
At 30 November 2023
3,297 
Depreciation
At 1 December 2022
911 
Charge for the year
1,157 
On disposals
(1,325)
At 30 November 2023
743 
Net book value
At 30 November 2023
2,554 
At 30 November 2022
2,733 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
207 
180 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
(597)
(600)
Taxes and social security
7,697 
4,599 
Other creditors
1,278 
1,038 
Loans from directors
388 
367 
Accruals
618 
600 
9,384 
6,004 
7
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
485 
519 
2023 
2022 
£ 
£ 
Provision at start of year
519 
- 
(Credited)/charged to the profit and loss account
(34)
519 
Provision at end of year
485 
519 
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BenjaminTheDev Ltd Notes to the Accounts for the year ended 30 November 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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