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REGISTERED NUMBER: 01886808 (England and Wales)















Bentley Brown Catering Hire Limited

Unaudited Financial Statements for the Year Ended 31 March 2024






Bentley Brown Catering Hire Limited (Registered number: 01886808)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bentley Brown Catering Hire Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D R M Cawson
Mrs L J Cawson





SECRETARY: Mrs L J Cawson





REGISTERED OFFICE: 10 Woodbridge Meadows
Guildford
Surrey
GU1 1BA





REGISTERED NUMBER: 01886808 (England and Wales)





ACCOUNTANTS: Hughes Waddell
The White House
2 Meadrow
Godalming
Surrey
GU7 3HN

Bentley Brown Catering Hire Limited (Registered number: 01886808)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,535 58,192
Investments 5 - -
58,535 58,192

CURRENT ASSETS
Stocks 250,714 239,179
Debtors 6 102,041 127,242
Cash at bank and in hand 6,462 8,724
359,217 375,145
CREDITORS
Amounts falling due within one year 7 205,979 176,210
NET CURRENT ASSETS 153,238 198,935
TOTAL ASSETS LESS CURRENT
LIABILITIES

211,773

257,127

CREDITORS
Amounts falling due after more than one
year

8

(50,000

)

(90,000

)

PROVISIONS FOR LIABILITIES (9,299 ) (9,117 )
NET ASSETS 152,474 158,010

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 152,374 157,910
SHAREHOLDERS' FUNDS 152,474 158,010

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 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.

Bentley Brown Catering Hire Limited (Registered number: 01886808)

Balance Sheet - continued
31 March 2024


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 26 November 2024 and were signed on its behalf by:





D R M Cawson - Director


Bentley Brown Catering Hire Limited (Registered number: 01886808)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Bentley Brown Catering Hire 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales and hire of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost and 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Bentley Brown Catering Hire Limited (Registered number: 01886808)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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.

Fixed asset investments
Fixed asset investments are shares held in an unlisted private company. The investments are initially recognised at cost and the directors regularly review the carrying value of such assets.

Going concern
The financial statements have been prepared on a going concern basis. The directors anticipate that future levels of business will be profitable and that funds can be provided to meet the company's day to day running expenses as required.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 59,960 451,700 511,660
Additions - 21,741 21,741
At 31 March 2024 59,960 473,441 533,401
DEPRECIATION
At 1 April 2023 57,934 395,534 453,468
Charge for year 197 21,201 21,398
At 31 March 2024 58,131 416,735 474,866
NET BOOK VALUE
At 31 March 2024 1,829 56,706 58,535
At 31 March 2023 2,026 56,166 58,192

Bentley Brown Catering Hire Limited (Registered number: 01886808)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023 224,213
Disposals (224,213 )
At 31 March 2024 -
PROVISIONS
At 1 April 2023 224,213

Eliminated on disposal (224,213 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 53,733 86,640
Other debtors 48,308 40,602
102,041 127,242

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 45,548 44,846
Trade creditors 23,991 37,065
Taxation and social security 9,730 32,390
Other creditors 126,710 61,909
205,979 176,210

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 50,000 90,000