06935843falseplumbing and electrical installation2023-06-012024-05-31http://www.companieshouse.gov.uk/2023-05-31http://www.companieshouse.gov.uk/cd:CompanySecretary12023-06-012024-05-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-05-31http://www.companieshouse.gov.uk/cd:Director12023-06-012024-05-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-05-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-05-31http://www.companieshouse.gov.uk/cd:Director22023-06-012024-05-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-05-31http://www.companieshouse.gov.uk/cd:Director32023-06-012024-05-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-05-31http://www.companieshouse.gov.uk/cd:Director42023-06-012024-05-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-06-012024-05-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-05-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-05-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-05-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-05-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-06-012024-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-05-31http://www.companieshouse.gov.uk/2023-06-012024-05-31http://www.companieshouse.gov.uk/2023-05-31http://www.companieshouse.gov.uk/cd:FRS1022023-06-012024-05-31http://www.companieshouse.gov.uk/2024-05-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-06-012024-05-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-06-012024-05-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06935843

BENNETT & DEAN (SALISBURY) LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/05/2024

Prepared By:
Lynham & Co
Chartered Accountants
9 Hampton Lane
Blackfield
Southampton
Hampshire
SO45 1ZA

BENNETT & DEAN (SALISBURY) LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/05/2024
DIRECTORS
D J Burke
M V Chalke
L F Marsh
A J Willis (Appointed - 23.04.2024)
SECRETARY
Mrs D J Burke
REGISTERED OFFICE
9a Edison Road
Churchfields Industrial Estate
Salisbury
Wiltshire
SP2 7NU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06935843
ACCOUNTANTS
Lynham & Co
Chartered Accountants
9 Hampton Lane
Blackfield
Southampton
Hampshire
SO45 1ZA

BENNETT & DEAN (SALISBURY) LIMITED

ACCOUNTS
FOR THEYEARENDED31/05/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts5
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

BENNETT & DEAN (SALISBURY) LIMITED

BALANCE SHEET AT 31/05/2024
20242023
Notes££
FIXED ASSETS
Intangible assets334,12840,628
Tangible assets421,08514,440
55,21355,068
CURRENT ASSETS
Stock7,50010,000
Debtors6117,450164,560
Cash at bank and in hand139,066156,323
264,016330,883
CREDITORS: Amounts falling due within one year7175,443225,640
NET CURRENT ASSETS88,573105,243
TOTAL ASSETS LESS CURRENT LIABILITIES143,786160,311
CREDITORS: Amounts falling due after more than one year8110,515122,527
PROVISIONS FOR LIABILITIES AND CHARGES93,8642,601
NET ASSETS29,40735,183
CAPITAL AND RESERVES
Called up share capital1011
Profit and loss account29,40635,182
SHAREHOLDERS' FUNDS29,40735,183

BENNETT & DEAN (SALISBURY) LIMITED

BALANCE SHEET AT 31/05/2024
For the year ending 31/05/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 03/09/2024 and signed on their behalf by
.............................
D J Burke
Director
.............................
M V Chalke
Director

BENNETT & DEAN (SALISBURY) LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Equipmentstraight line 33%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1f. Government Grants
Government grants are recognised in profit and loss in the year in which they are received.

BENNETT & DEAN (SALISBURY) LIMITED

2. EMPLOYEES
20242023
No.No.
Average number of employees1416
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/06/2023130,003130,003
At 31/05/2024130,003130,003
Depreciation
At 01/06/202389,37589,375
For the year6,5006,500
At 31/05/202495,87595,875
Net Book Amounts
At 31/05/202434,12834,128
At 31/05/202340,62840,628
4. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentTotal
££££
Cost
At 01/06/20238,68242,71031,28782,679
Additions-10,0501,73611,786
At 31/05/20248,68252,76033,02394,465
Depreciation
At 01/06/20237,89230,36029,98768,239
For the year2403,7251,1765,141
At 31/05/20248,13234,08531,16373,380
Net Book Amounts
At 31/05/202455018,6751,86021,085
At 31/05/202379012,3501,30014,440

BENNETT & DEAN (SALISBURY) LIMITED

5. STOCK 20242023
££
Stock comprises:
Stock7,50010,000
7,50010,000
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors109,046150,294
UK corporation tax-2,432
Other debtors1,0001,000
Prepayments7,40410,834
117,450164,560
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Other taxation and social security41,55450,963
Bank Loan10,00010,000
Trade creditors99,504108,852
Other creditors2,8254,365
Accruals1,4001,300
Amounts due to group companies20,16050,160
175,443225,640
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loan10,83320,833
Loans99,682101,694
110,515122,527

BENNETT & DEAN (SALISBURY) LIMITED

9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation3,8642,601
3,8642,601
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary shares of £1.00 each11
11
11. CONTROLLING PARTY
The immediate controlling party is B&C Enterprises (Wiltshire) Limited. The company is a wholly owned subsidiary of B&C Enterprises (Wiltshire) Limited, a company incorporated in the United Kingdom. B&C Enterprises (Wiltshire) Limited is the ultimate parent company and the director, Mr D J Burke, is the majority shareholder of the parent company. The ultimate controlling party is Mr D J Burke.
12. RELATED PARTY TRANSACTIONS
The company has taken advantage of the exemptions in FRS102 from disclosing transactions with other members of the group.
Two directors had an interest in transactions with another business. The sums involved were overhead expenses of £12,800 (2023 - £13,200).
13. OPERATING LEAS COMMITMENTS
At the year end, the company had annual commitments of £29,704 (2023 - £22,800) under non cancellable operating leases.