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Registered Number: 13772840
England and Wales

 

 

 

BENOAT IT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Bernard Kofi OSAFO BOATENG
Registered Number 13772840
Registered Office 101A GENESTA ROAD
LONDON ENGLAND
SE18 3EX
Accountants SA Accountancy Practice
Equitable House
10 Woolwich New Road
London
SE186AB
Bankers Sterling Bank
5th Floor, Fruit & Wool Exchange, Duval Square
London
E1 6PW

1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial year was of 62020 - Information technology consultancy activities
Director
The director who served the company throughout the year was as follows:
Bernard Kofi OSAFO BOATENG
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Bernard Kofi OSAFO BOATENG
Director

Date approved: 30 August 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SA Accountancy Practice
30 November 2023



....................................................

SA Accountancy Practice

Equitable House
10 Woolwich New Road
London
SE186AB
30 August 2024
3
 
 
Notes
 
2023
£
  2022
£
Turnover 121,311    90,763 
Cost of sales (2,689)   (14,611)
Gross profit 118,622    76,152 
Selling and distribution costs   (1,234)
Administrative expenses (106,996)   (67,976)
Other operating income 1,564   
Operating profit 13,190    6,942 
Profit/(Loss) on ordinary activities before taxation 13,190    6,942 
Tax on profit on ordinary activities (5,600)   (1,319)
Profit/(Loss) for the financial year 7,590    5,623 
 
4
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 4 31,164   
Cash at bank and in hand 118,883    67,026 
150,047    67,026 
Creditors: amount falling due within one year 5 (139,734)   (64,403)
Net current assets 10,313    2,623 
 
Total assets less current liabilities 10,313    2,623 
Creditors: amount falling due after more than one year 6 (36,000)  
Net assets (25,687)   2,623 
 

Capital and reserves
     
Called up share capital 7 100   
Profit and loss account (25,787)   2,623 
Shareholders' funds (25,687)   2,623 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Bernard Kofi OSAFO BOATENG
Director
5
  Retained Earnings   Total
£ £
Profit for the year 5,623  5,623 
Total comprehensive income for the year 5,623  5,623 
Dividends (3,000) (3,000)
Total investments by and distributions to owners (3,000) (3,000)
At 30 November 2022 2,623  2,623 
At 01 December 2022 2,623  2,723 
Profit for the year 7,590  7,590 
Total comprehensive income for the year 7,590  7,590 
Dividends (36,000) (36,000)
Total investments by and distributions to owners (36,000) (36,000)
At 30 November 2023 (25,787) (25,687)
6
General Information
BENOAT IT LTD is a private company, limited by shares, registered in England and Wales, registration number 13772840, registration address 101A GENESTA ROAD, LONDON ENGLAND, SE18 3EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 34,128    54,246 
Social security costs 1,616    9,350 
Other staff costs 1,692    442 
37,436    64,038 
 
Average number of employees during the year Number   Number
Administration 3   
 

3.

Average number of employees

Average number of employees during the year was 3 (2022 : 0).
4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 31,164   
31,164   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 51,467    1,870 
Corporation Tax   1,319 
Other Creditors 20,472    31,346 
Directors' Current Accounts 47,159    23,000 
VAT 20,636    6,868 
139,734    64,403 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Directors' Loan Accounts 36,000   
36,000   

7.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

7