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REGISTERED NUMBER: 00862951 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

F. R. Benson & Partners Limited

F. R. Benson & Partners Limited (Registered number: 00862951)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


F. R. Benson & Partners Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R B Benson
Mrs L C Benson
A C Benson





REGISTERED OFFICE: West Petersfield
7 Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB





REGISTERED NUMBER: 00862951 (England and Wales)





ACCOUNTANTS: Pawley & Malyon
Salisbury House
London
EC2M 5SQ

F. R. Benson & Partners Limited (Registered number: 00862951)

Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100 100

CURRENT ASSETS
Debtors 5 70,467 55,132
Cash at bank and in hand 21,192 48,240
91,659 103,372
CREDITORS
Amounts falling due within one year 6 89,007 51,178
NET CURRENT ASSETS 2,652 52,194
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,752

52,294

CAPITAL AND RESERVES
Called up share capital 15,002 15,002
Retained earnings (12,250 ) 37,292
SHAREHOLDERS' FUNDS 2,752 52,294

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

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

F. R. Benson & Partners Limited (Registered number: 00862951)

Balance Sheet - continued
30 April 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 24 January 2025 and were signed on its behalf by:





A C Benson - Director


F. R. Benson & Partners Limited (Registered number: 00862951)

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


1. Statutory information

F. R. Benson & Partners 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.


F. R. Benson & Partners Limited (Registered number: 00862951)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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 3 (2023 - 3 ) .

4. Fixed asset investments
Shares in
group
undertaki
£   
Cost
At 1 May 2023
and 30 April 2024 15,200
Provisions
At 1 May 2023
and 30 April 2024 15,100
Net book value
At 30 April 2024 100
At 30 April 2023 100

5. Debtors: amounts falling due within one year
30/4/24 30/4/23
£    £   
Trade debtors 39,425 24,957
Amounts owed by group undertakings 2,929 2,929
Other debtors 28,113 27,246
70,467 55,132

F. R. Benson & Partners Limited (Registered number: 00862951)

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


6. Creditors: amounts falling due within one year
30/4/24 30/4/23
£    £   
Bank loans and overdrafts 42,076 28,904
Trade creditors 44,871 16,867
Amounts owed to group undertakings 100 100
Taxation and social security 475 1,493
Other creditors 1,485 3,814
89,007 51,178