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REGISTERED NUMBER: 13189263 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

BENNINGTON GREEN CONTRACTING LIMITED

BENNINGTON GREEN CONTRACTING LIMITED (REGISTERED NUMBER: 13189263)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Balance sheet 1

Notes to the financial statements 2


BENNINGTON GREEN CONTRACTING LIMITED (REGISTERED NUMBER: 13189263)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £   
Current assets
Debtors 4 113,058 178,603
Cash at bank 67,013 303,643
180,071 482,246
Creditors
Amounts falling due within one year 5 215,957 482,144
Net current (liabilities)/assets (35,886 ) 102
Total assets less current liabilities (35,886 ) 102

Capital and reserves
Called up share capital 6 100 100
Retained earnings (35,986 ) 2
Shareholders' funds (35,886 ) 102

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

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

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 January 2025 and were signed on its behalf by:





Mrs V A Jones - Director


BENNINGTON GREEN CONTRACTING LIMITED (REGISTERED NUMBER: 13189263)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. Statutory information

Bennington Green Contracting Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13189263. The registered office and business address is County Gates House, 300 Poole Road, Westbourne, Dorset, BH12 1AZ.

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.

The Company has made a loss of (£35,988) during the year and has a deficiency of assets at the year end of (£35,886). The Company is dependent upon the continued support of its directors & parent company who have confirmed their support of the Company over the next 12 months, in order that it can meet its day to day working capital requirements.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the development and maintenance of residential buildings, it is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from contracts from the provision of professional services is recognised by reference to the stage of completion, where the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to subcontractors and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Turnover for the provision of services is based on the gross valuation of the project to date where the gross valuation is calculated as the costs to date.

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 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

BENNINGTON GREEN CONTRACTING LIMITED (REGISTERED NUMBER: 13189263)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


2. Accounting policies - continued

Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

4. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 94,714 173,922
Amounts owed by group undertakings 100 -
VAT 17,965 -
Prepayments and accrued income 279 4,681
113,058 178,603

5. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 148,954 215,778
Amounts owed to group undertakings - 41,077
Tax 6,248 8,067
Social security and other taxes 755 1,011
VAT - 75,056
Accruals and deferred income 60,000 141,155
215,957 482,144

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

7. Ultimate controlling party

The company is controlled by its parent Bennington Green Holdings Ltd owning 100% of the issued share capital.