Benjamin Clowes Limited Filleted Accounts Cover
Benjamin Clowes Limited
Company No. 01637991
Information for Filing with The Registrar
31 March 2024
Benjamin Clowes Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2024.
Principal activities
The principal activity of the company during the year under review was that of providing accountancy and taxation services.
Directors
The Directors who served at any time during the year were as follows:
E.L. Clowes
H.B.B. Clowes
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
H.B.B. Clowes
Director
07 October 2024
Benjamin Clowes Limited Balance Sheet Registrar
at
31 March 2024
Company No.
01637991
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
2,4643,695
2,4643,695
Current assets
Work in progress
5
30,34014,735
Debtors
6
15,5118,044
Cash at bank and in hand
50,511125,751
96,362148,530
Creditors: Amount falling due within one year
7
(22,438)
(50,921)
Net current assets
73,92497,609
Total assets less current liabilities
76,388101,304
Net assets
76,388101,304
Capital and reserves
Called up share capital
100100
Profit and loss account
8
76,288101,204
Total equity
76,388101,304
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2024 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 October 2024 and signed on its behalf by:
H.B.B. Clowes
Director
07 October 2024
Benjamin Clowes Limited Notes to the Accounts Registrar
for the year ended 31 March 2024
1
General information
Benjamin Clowes Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 01637991
Its registered office is:
Its trading address is:
Preston Court
Preston Court
Preston-on-Wye
Preston-on-Wye
Hereford
Hereford
HR2 9JU
HR2 9JU
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Straight line
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 April 2023
9,9269,926
At 31 March 2024
9,9269,926
Depreciation
At 1 April 2023
6,2316,231
Charge for the year
1,2311,231
At 31 March 2024
7,4627,462
Net book values
At 31 March 2024
2,4642,464
At 31 March 2023
3,695
3,695
5
Work in progress
2024
2023
£
£
Work in progress
30,34014,735
30,34014,735
6
Debtors
2024
2023
£
£
Trade debtors
1,5544,396
Corporation tax recoverable
28-
Loans to directors
10,842-
Other debtors
137-
Prepayments and accrued income
2,9503,648
15,5118,044
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Taxes and social security
21,354
21,494
Loans from directors
-27,828
Other creditors
1,0841,598
Accruals and deferred income
-1
22,43850,921
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
57,000
67,500
57,000
67,500
Dividends by type:
Equity dividends
57,00067,500
57,000
67,500
10
Advances and credits to directors
2024
£
Advanced in the period
10,842
At 31 March 2024
10,842
Interest was paid @ 2.25% . The loan was fully repaid on the 27th September 2024
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