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REGISTERED NUMBER: 02800978 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31st August 2024

for

BENTON WEATHERSTONE LTD

BENTON WEATHERSTONE LTD (REGISTERED NUMBER: 02800978)






Contents of the Financial Statements
for the Year Ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BENTON WEATHERSTONE LTD

Company Information
for the Year Ended 31st August 2024







DIRECTORS: G A G Smith
J A Ferrigno





SECRETARY: Mrs C A Smith





REGISTERED OFFICE: 53 Ferringham Lane
Ferring
Worthing
West Sussex
BN12 5NT





REGISTERED NUMBER: 02800978 (England and Wales)





ACCOUNTANTS: MastersFuller
Chartered Certified Accountants
38 Salisbury Road
Worthing
West Sussex
BN11 1RD

BENTON WEATHERSTONE LTD (REGISTERED NUMBER: 02800978)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 157,445 187,516

CURRENT ASSETS
Stocks 129,807 141,000
Debtors 5 164,093 72,897
Cash at bank and in hand 307,460 285,789
601,360 499,686
CREDITORS
Amounts falling due within one year 6 160,431 97,102
NET CURRENT ASSETS 440,929 402,584
TOTAL ASSETS LESS CURRENT
LIABILITIES

598,374

590,100

PROVISIONS FOR LIABILITIES 21,033 21,033
NET ASSETS 577,341 569,067

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 577,339 569,065
SHAREHOLDERS' FUNDS 577,341 569,067

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

BENTON WEATHERSTONE LTD (REGISTERED NUMBER: 02800978)

Balance Sheet - continued
31st August 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 4th November 2024 and were signed on its behalf by:





G A G Smith - Director


BENTON WEATHERSTONE LTD (REGISTERED NUMBER: 02800978)

Notes to the Financial Statements
for the Year Ended 31st August 2024

1. STATUTORY INFORMATION

Benton Weatherstone Ltd 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.

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.
Plant & machinery - 15% on reducing balance
Office & computer equipment - 15% on reducing balance or 33% on cost
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.

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 14 (2023 - 15 ) .

BENTON WEATHERSTONE LTD (REGISTERED NUMBER: 02800978)

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

4. TANGIBLE FIXED ASSETS
Office &
Plant & computer Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1st September 2023 14,610 135,706 373,099 523,415
Additions - 14,517 - 14,517
At 31st August 2024 14,610 150,223 373,099 537,932
DEPRECIATION
At 1st September 2023 11,996 30,675 293,228 335,899
Charge for year 704 23,919 19,965 44,588
At 31st August 2024 12,700 54,594 313,193 380,487
NET BOOK VALUE
At 31st August 2024 1,910 95,629 59,906 157,445
At 31st August 2023 2,614 105,031 79,871 187,516

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 98,945 61,421
Other debtors 54,100 2,130
Prepayments 11,048 9,346
164,093 72,897

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 94,968 31,946
PAYE & NIC control 6,490 7,310
Pension 1,141 1,202
VAT 32,218 27,734
Accrued expenses 25,614 28,910
160,431 97,102