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REGISTERED NUMBER: 00481730 (England and Wales)















BEN WHITEHOUSE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2023






BEN WHITEHOUSE LIMITED (REGISTERED NUMBER: 00481730)

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










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


BEN WHITEHOUSE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







Directors: D C Lightfoot
Mrs C A Lightfoot
Mrs J Slater





Registered office: Unit 1, Block D Minerva Avenue
Chester West Employment Park
Chester
Cheshire
CH1 4QL





Registered number: 00481730 (England and Wales)





Accountants: John Davies and Co
St Andrews House
Yale Business Village
Ellice Way
Wrexham
Wrexham CB
LL13 7YL

BEN WHITEHOUSE LIMITED (REGISTERED NUMBER: 00481730)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 5,676 6,127
Investment property 5 1,400,000 722,500
1,405,676 728,627

Current assets
Debtors 6 96,200 2,830
Cash at bank and in hand 623,756 1,956,126
719,956 1,958,956
Creditors
Amounts falling due within one year 7 14,533 504,714
Net current assets 705,423 1,454,242
Total assets less current liabilities 2,111,099 2,182,869

Provisions for liabilities 27,208 22,245
Net assets 2,083,891 2,160,624

Capital and reserves
Called up share capital 7,359 7,359
Revaluation reserve 8 200,555 89,871
Capital redemption reserve 2,641 2,641
Retained earnings 1,873,336 2,060,753
2,083,891 2,160,624

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

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

BEN WHITEHOUSE LIMITED (REGISTERED NUMBER: 00481730)

BALANCE SHEET - continued
30 NOVEMBER 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 9 August 2024 and were signed on its behalf by:





Mrs J Slater - Director


BEN WHITEHOUSE LIMITED (REGISTERED NUMBER: 00481730)

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


1. Statutory information

Ben Whitehouse 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.

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 as modified by the revaluation of certain assets.

Turnover
Rent is recognised for the period it is due gross of any management fees.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Plant and machinery - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

BEN WHITEHOUSE LIMITED (REGISTERED NUMBER: 00481730)

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


3. Employees and directors

The average number of employees during the year was 5 (2022 - 3 ) .

4. Tangible fixed assets
Plant and Motor Plant and
machinery vehicles machinery Totals
£    £    £    £   
Cost
At 1 December 2022 23,195 11,500 16,840 51,535
Additions - - 1,105 1,105
At 30 November 2023 23,195 11,500 17,945 52,640
Depreciation
At 1 December 2022 23,091 7,098 15,219 45,408
Charge for year 21 1,100 435 1,556
At 30 November 2023 23,112 8,198 15,654 46,964
Net book value
At 30 November 2023 83 3,302 2,291 5,676
At 30 November 2022 104 4,402 1,621 6,127

5. Investment property
Total
£   
Fair value
At 1 December 2022 722,500
Additions 566,816
Revaluations 110,684
At 30 November 2023 1,400,000
Net book value
At 30 November 2023 1,400,000
At 30 November 2022 722,500

Fair value at 30 November 2023 is represented by:
£   
Valuation in 2022 89,871
Valuation in 2023 110,684
Cost 1,199,445
1,400,000

BEN WHITEHOUSE LIMITED (REGISTERED NUMBER: 00481730)

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


6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 280 536
Other debtors 95,920 2,294
96,200 2,830

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors - 1,152
Taxation and social security 1,374 140,920
Other creditors 13,159 362,642
14,533 504,714

8. Reserves

Revaluation reserve reflects the revaluation of Properties
Capital redemption reserve records the nominal value of shares repurchased by the company.
Profit and loss account - includes all current and prior period retained profits and losses.

9. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the year ended 30 November 2023 and the period ended 30 November 2022:

2023 2022
£    £   
D C Lightfoot
Balance outstanding at start of year - -
Amounts advanced 58,076 -
Amounts repaid (9,636 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 48,440 -

Mrs J Slater
Balance outstanding at start of year - -
Amounts advanced 114,545 -
Amounts repaid (70,231 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 44,314 -