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REGISTERED NUMBER: 09077194











Bennett's Potatoes (Manchester) Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024






Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Bennett's Potatoes (Manchester) Limited

Company Information
for the Year Ended 30 June 2024







Directors: S G Ford
Mrs L J Jackson





Registered office: Derby Street
Denton
Manchester
M34 3SD





Registered number: 09077194





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
Fixed assets
Intangible assets 4 20,000 40,000
Tangible assets 5 18,280 19,897
Investments 6 30 99
38,310 59,996

Current assets
Stocks 18,360 12,135
Debtors 7 84,176 59,046
Cash at bank and in hand 87,581 23,627
190,117 94,808
Creditors
Amounts falling due within one year 8 (202,958 ) (97,479 )
Net current liabilities (12,841 ) (2,671 )
Total assets less current liabilities 25,469 57,325

Provisions for liabilities (3,390 ) (4,746 )
Net assets 22,079 52,579

Capital and reserves
Called up share capital 9 100 100
Retained earnings 21,979 52,479
Shareholders' funds 22,079 52,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)

Balance Sheet - continued
30 June 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 16 December 2024 and were signed on its behalf by:




S G Ford - Director



Mrs L J Jackson - Director


Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. Statutory information

Bennett's Potatoes (Manchester) Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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


Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. Accounting policies - continued
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 6 (2023 - 6 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 July 2023
and 30 June 2024 200,000
Amortisation
At 1 July 2023 160,000
Charge for year 20,000
At 30 June 2024 180,000
Net book value
At 30 June 2024 20,000
At 30 June 2023 40,000

Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 July 2023 68,613
Additions 5,000
Disposals (6,108 )
At 30 June 2024 67,505
Depreciation
At 1 July 2023 48,716
Charge for year 6,094
Eliminated on disposal (5,585 )
At 30 June 2024 49,225
Net book value
At 30 June 2024 18,280
At 30 June 2023 19,897

6. Fixed asset investments
Other
investments
£   
Cost
At 1 July 2023 99
Impairments (69 )
At 30 June 2024 30
Net book value
At 30 June 2024 30
At 30 June 2023 99

Listed investments are shown at there market valuation at the end of the accounting period.

7. Debtors: amounts falling due within one year
30.6.24 30.6.23
£    £   
Trade debtors 59,033 42,459
Other debtors 25,143 16,587
84,176 59,046

Bennett's Potatoes (Manchester) Limited (Registered number: 09077194)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. Creditors: amounts falling due within one year
30.6.24 30.6.23
£    £   
Trade creditors 159,704 44,812
Taxation and social security 8,862 12,533
Other creditors 34,392 40,134
202,958 97,479

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
20 Ordinary A £1 20 20
20 Ordinary B £1 20 20
20 Ordinary C £1 20 20
20 Ordinary D £1 20 20
20 Ordinary E £1 20 20
100 100

10. Ultimate controlling party

The controlling party is the directors.