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REGISTERED NUMBER: SC391999 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BEN BUILDING SERVICES LTD

BEN BUILDING SERVICES LTD (REGISTERED NUMBER: SC391999)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEN BUILDING SERVICES LTD

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTOR: M Wardrop



REGISTERED OFFICE: 24A Ainslie Place
Edinburgh
EH3 6AJ



BUSINESS ADDRESS: Unit 3
East Main Street
Blackburn
West Lothian
EH47 7QS



REGISTERED NUMBER: SC391999 (Scotland)



ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ



BANKERS: The Royal Bank of Scotland
West Calder Branch
17 East End
West Calder
EH55 8AB

BEN BUILDING SERVICES LTD (REGISTERED NUMBER: SC391999)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 57,375 76,281

CURRENT ASSETS
Stocks 5 9,000 12,000
Debtors 6 139,989 203,999
Investments 7 - 500,000
Cash at bank 1,886,565 1,172,058
2,035,554 1,888,057
CREDITORS
Amounts falling due within one year 8 226,641 261,779
NET CURRENT ASSETS 1,808,913 1,626,278
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,866,288

1,702,559

CREDITORS
Amounts falling due after more than one year 9 (7,244 ) (19,424 )

PROVISIONS FOR LIABILITIES (14,344 ) (15,683 )
NET ASSETS 1,844,700 1,667,452

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,844,600 1,667,352
SHAREHOLDERS' FUNDS 1,844,700 1,667,452

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 31 October 2024 and were signed by:





M Wardrop - Director


BEN BUILDING SERVICES LTD (REGISTERED NUMBER: SC391999)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024


1. STATUTORY INFORMATION

Ben Building Services Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 17 ) .

BEN BUILDING SERVICES LTD (REGISTERED NUMBER: SC391999)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 10,000 184,514 194,514
DEPRECIATION
At 1 April 2023 6,723 111,510 118,233
Charge for year 655 18,251 18,906
At 31 March 2024 7,378 129,761 137,139
NET BOOK VALUE
At 31 March 2024 2,622 54,753 57,375
At 31 March 2023 3,277 73,004 76,281

At 31 March 2024 the net book value of assets held under hire purchase contracts was £39,627 (2023: £57,583).

5. STOCKS
2024 2023
£    £   
Stocks 9,000 12,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 138,770 195,945
Other debtors 1,219 8,054
139,989 203,999

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments - 500,000

Current asset investments were measured at fair value through the profit and loss. The fair value of unquoted investments was determined by the valuation provided by the third party provider of the investment held.

The cost of investments at 31 March 2024 was £Nil (2023: £500,000).

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 11,623 30,323
Trade creditors 16,026 19,378
Taxation and social security 174,061 140,489
Other creditors 24,931 71,589
226,641 261,779

BEN BUILDING SERVICES LTD (REGISTERED NUMBER: SC391999)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 7,244 19,424