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REGISTERED NUMBER: 06511378 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2023

for

BEN MAKES LIMITED

BEN MAKES LIMITED (Registered number: 06511378)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEN MAKES LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTOR: B P Fletcher





SECRETARY: Mrs G Gilbert





REGISTERED OFFICE: 2 Place Farm
Wheathampstead
St Albans
Hertfordshire
AL4 8SB





REGISTERED NUMBER: 06511378 (England and Wales)





ACCOUNTANTS: LYALL YOUNGMAN
2 Place Farm
Wheathampstead
St Albans
Hertfordshire
AL4 8SB

BEN MAKES LIMITED (Registered number: 06511378)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 973 1,297

CURRENT ASSETS
Debtors 6 78,986 67,699

CREDITORS
Amounts falling due within one year 7 71,485 57,411
NET CURRENT ASSETS 7,501 10,288
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,474

11,585

CREDITORS
Amounts falling due after more than one
year

8

8,010

11,570
NET ASSETS 464 15

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 9 414 (35 )
SHAREHOLDERS' FUNDS 464 15

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 19 January 2024 and were signed by:




B P Fletcher - Director


BEN MAKES LIMITED (Registered number: 06511378)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

BEN MAKES 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Equipment - 25% on reducing balance
Tools - 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 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

BEN MAKES LIMITED (Registered number: 06511378)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Motor Computer
Equipment Tools vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022
and 31 March 2023 14,210 6,430 13,250 1,207 35,097
DEPRECIATION
At 1 April 2022 13,717 6,067 12,810 1,206 33,800
Charge for year 123 91 110 - 324
At 31 March 2023 13,840 6,158 12,920 1,206 34,124
NET BOOK VALUE
At 31 March 2023 370 272 330 1 973
At 31 March 2022 493 363 440 1 1,297

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,160 1,780
Directors' current accounts 76,826 65,919
78,986 67,699

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 8,050 8,211
Trade creditors 1,843 1,766
Tax 59,714 46,021
Social security and other taxes 498 91
Accrued expenses 1,380 1,322
71,485 57,411

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 3,560 3,560
Bank loans - 2-5 years 4,450 8,010
8,010 11,570

BEN MAKES LIMITED (Registered number: 06511378)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. RESERVES
Retained
earnings
£   

At 1 April 2022 (35 )
Profit for the year 57,949
Dividends (57,500 )
At 31 March 2023 414

10. ULTIMATE CONTROLLING PARTY

The controlling party is B P Fletcher.