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Company Registration No. 09316181 (England and Wales)
Bennett Leisure (UK) Limited Unaudited accounts for the year ended 30 April 2024
Bennett Leisure (UK) Limited Unaudited accounts Contents
Page
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Bennett Leisure (UK) Limited Company Information for the year ended 30 April 2024
Director
Martin Bennett
Company Number
09316181 (England and Wales)
Registered Office
4 SOUTH BEACH ROAD HUNSTANTON NORFOLK PE36 5BA ENGLAND
Accountants
Christopher Guy ACPA Chris Guy Accounting Services Ltd 10 Clarence Road Hunstanton Norfolk PE36 6HQ
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Bennett Leisure (UK) Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
934,692 
790,641 
Current assets
Inventories
21,457 
32,000 
Debtors
29,078 
23,832 
Cash at bank and in hand
113,971 
155,396 
164,506 
211,228 
Creditors: amounts falling due within one year
(267,543)
(269,554)
Net current liabilities
(103,037)
(58,326)
Total assets less current liabilities
831,655 
732,315 
Creditors: amounts falling due after more than one year
(198,514)
(245,781)
Net assets
633,141 
486,534 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
633,041 
486,434 
Shareholders' funds
633,141 
486,534 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 January 2025 and were signed on its behalf by
Martin Bennett Director Company Registration No. 09316181
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Bennett Leisure (UK) Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Bennett Leisure (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 09316181. The registered office is 4 SOUTH BEACH ROAD, HUNSTANTON, NORFOLK, PE36 5BA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line for Buildings & Site Upgrades
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Bennett Leisure (UK) Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
682,124 
292,071 
42,806 
1,017,001 
Additions
38,208 
207,078 
- 
245,286 
At 30 April 2024
720,332 
499,149 
42,806 
1,262,287 
Depreciation
At 1 May 2023
39,672 
171,278 
15,410 
226,360 
Charge for the year
11,987 
83,769 
5,479 
101,235 
At 30 April 2024
51,659 
255,047 
20,889 
327,595 
Net book value
At 30 April 2024
668,673 
244,102 
21,917 
934,692 
At 30 April 2023
642,452 
120,793 
27,396 
790,641 
5
Inventories
2024 
2023 
£ 
£ 
Finished goods
21,457 
32,000 
21,457 
32,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
389 
2,562 
Trade debtors
52,750 
45,331 
Accrued income and prepayments
(24,061)
(24,061)
29,078 
23,832 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,107 
- 
Trade creditors
49,830 
44,655 
Taxes and social security
12,191 
30,452 
Other creditors
2,781 
2,562 
Loans from directors
132,334 
141,181 
Accruals
68,300 
50,704 
267,543 
269,554 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
198,514 
245,781 
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Bennett Leisure (UK) Limited Notes to the Accounts for the year ended 30 April 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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