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Company Registration No. 11774794 (England and Wales)
Benjamin Sales Building Ltd Unaudited accounts for the year ended 31 December 2023
Benjamin Sales Building Ltd Unaudited accounts Contents
Page
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Benjamin Sales Building Ltd Company Information for the year ended 31 December 2023
Director
Benjamin Joseph Sales
Secretary
David Sales
Company Number
11774794 (England and Wales)
Registered Office
19 THE BYEWAY HASTINGS EAST SUSSEX TN34 2AY ENGLAND
Accountants
Fairbook Business Services Ltd 12-14 Maunsell Road St Leonards on Sea East Sussex TN38 9NN
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Benjamin Sales Building Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,033 
3,358 
Current assets
Inventories
5,000 
5,000 
Debtors
18,842 
22,519 
Cash at bank and in hand
12,792 
3,515 
36,634 
31,034 
Creditors: amounts falling due within one year
(36,321)
(20,124)
Net current assets
313 
10,910 
Total assets less current liabilities
3,346 
14,268 
Creditors: amounts falling due after more than one year
(1,328)
(1,544)
Net assets
2,018 
12,724 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,918 
12,624 
Shareholders' funds
2,018 
12,724 
For the year ending 31 December 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 20 March 2024 and were signed on its behalf by
Benjamin Joseph Sales Director Company Registration No. 11774794
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Benjamin Sales Building Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Benjamin Sales Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 11774794. The registered office is 19 THE BYEWAY, HASTINGS, EAST SUSSEX, TN34 2AY, 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:
Plant & machinery
20% Reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
5,872 
Additions
433 
At 31 December 2023
6,305 
Depreciation
At 1 January 2023
2,514 
Charge for the year
758 
At 31 December 2023
3,272 
Net book value
At 31 December 2023
3,033 
At 31 December 2022
3,358 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,975 
18,989 
Other debtors
7,867 
3,530 
18,842 
22,519 
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Benjamin Sales Building Ltd Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(1,781)
4,010 
Trade creditors
17,094 
6,540 
Taxes and social security
26,367 
7,892 
Loans from directors
(5,960)
1,081 
Accruals
601 
601 
36,321 
20,124 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,328 
1,544 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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