IRIS Accounts Production v24.3.2.46 04024070 Board of Directors 1.7.23 30.6.24 30.6.24 0 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh040240702023-06-30040240702024-06-30040240702023-07-012024-06-30040240702022-06-30040240702022-07-012023-06-30040240702023-06-3004024070ns15:EnglandWales2023-07-012024-06-3004024070ns14:PoundSterling2023-07-012024-06-3004024070ns10:Director12023-07-012024-06-3004024070ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3004024070ns10:SmallEntities2023-07-012024-06-3004024070ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3004024070ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3004024070ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3004024070ns10:FullAccounts2023-07-012024-06-3004024070ns10:OrdinaryShareClass12023-07-012024-06-3004024070ns10:Director22023-07-012024-06-3004024070ns10:RegisteredOffice2023-07-012024-06-3004024070ns5:CurrentFinancialInstruments2024-06-3004024070ns5:CurrentFinancialInstruments2023-06-3004024070ns5:Non-currentFinancialInstruments2024-06-3004024070ns5:Non-currentFinancialInstruments2023-06-3004024070ns5:ShareCapital2024-06-3004024070ns5:ShareCapital2023-06-3004024070ns5:RetainedEarningsAccumulatedLosses2024-06-3004024070ns5:RetainedEarningsAccumulatedLosses2023-06-3004024070ns5:PlantMachinery2023-07-012024-06-3004024070ns5:ComputerEquipment2023-07-012024-06-3004024070ns5:PlantMachinery2023-06-3004024070ns5:ComputerEquipment2023-06-3004024070ns5:PlantMachinery2024-06-3004024070ns5:ComputerEquipment2024-06-3004024070ns5:PlantMachinery2023-06-3004024070ns5:ComputerEquipment2023-06-3004024070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3004024070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-07-012024-06-3004024070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-06-3004024070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3004024070ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3004024070ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3004024070ns5:DeferredTaxation2023-06-3004024070ns5:DeferredTaxation2023-07-012024-06-3004024070ns5:DeferredTaxation2024-06-3004024070ns10:OrdinaryShareClass12024-06-3004024070ns5:RetainedEarningsAccumulatedLosses2023-06-3004024070ns5:RetainedEarningsAccumulatedLosses2023-07-012024-06-30
REGISTERED NUMBER: 04024070 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Ben Lewis Svcs Limited

Ben Lewis Svcs Limited (Registered number: 04024070)






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


Ben Lewis Svcs Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr R Lewis
Mr B P Lewis





REGISTERED OFFICE: Northfield House
Shurdington Road
Bentham
Cheltenham
Gloucestershire
GL51 4UA





BUSINESS ADDRESS: South Barn
Bream Road
St Briavels
Gloucestershire
GL15 6QY





REGISTERED NUMBER: 04024070 (England and Wales)





ACCOUNTANTS: ARC & Co. Accountants Limited
Northfield House
Shurdington Road
Bentham
Cheltenham
Gloucestershire
GL51 4UA

Ben Lewis Svcs Limited (Registered number: 04024070)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 55,037 63,453

CURRENT ASSETS
Stocks 5 452 17,447
Debtors 6 39,538 23,186
Cash at bank 16,592 23,749
56,582 64,382
CREDITORS
Amounts falling due within one year 7 36,692 46,327
NET CURRENT ASSETS 19,890 18,055
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,927

81,508

CREDITORS
Amounts falling due after more than one
year

8

(3,479

)

(14,771

)

PROVISIONS FOR LIABILITIES 10 (10,457 ) (12,376 )
NET ASSETS 60,991 54,361

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 60,891 54,261
SHAREHOLDERS' FUNDS 60,991 54,361

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.

Ben Lewis Svcs Limited (Registered number: 04024070)

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 18 February 2025 and were signed on its behalf by:





Mr B P Lewis - Director


Ben Lewis Svcs Limited (Registered number: 04024070)

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

1. STATUTORY INFORMATION

Ben Lewis Svcs 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Computer equipment - 33% 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.

Ben Lewis Svcs Limited (Registered number: 04024070)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 July 2023 91,128 3,009 94,137
Additions 10,700 - 10,700
Disposals (6,350 ) - (6,350 )
At 30 June 2024 95,478 3,009 98,487
DEPRECIATION
At 1 July 2023 29,382 1,302 30,684
Charge for year 14,489 563 15,052
Eliminated on disposal (2,286 ) - (2,286 )
At 30 June 2024 41,585 1,865 43,450
NET BOOK VALUE
At 30 June 2024 53,893 1,144 55,037
At 30 June 2023 61,746 1,707 63,453

Ben Lewis Svcs Limited (Registered number: 04024070)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 July 2023
and 30 June 2024 39,000
DEPRECIATION
At 1 July 2023 7,800
Charge for year 6,240
At 30 June 2024 14,040
NET BOOK VALUE
At 30 June 2024 24,960
At 30 June 2023 31,200

5. STOCKS
30.6.24 30.6.23
£    £   
Stock and work in progress 452 17,447

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 37,080 11,362
Corporation tax - 6,694
VAT 2,458 5,130
39,538 23,186

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 11,292 10,380
Trade creditors 15,059 16,149
Corporation tax 6,598 -
Company credit card 1,830 2,702
Directors' current accounts 413 15,596
Accrued expenses 1,500 1,500
36,692 46,327

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 3,479 14,771

Ben Lewis Svcs Limited (Registered number: 04024070)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 14,771 25,151

The hire purchases are secured against the assets to which they relate.

10. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 10,457 12,376

Deferred
tax
£   
Balance at 1 July 2023 12,376
Credit to Income Statement during year (1,919 )
Balance at 30 June 2024 10,457

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

12. RESERVES
Retained
earnings
£   

At 1 July 2023 54,261
Profit for the year 21,630
Dividends (15,000 )
At 30 June 2024 60,891

13. RELATED PARTY DISCLOSURES

During the year a director, Mr B P Lewis, made net withdrawals from his account of £15,183. The balance on his account at 30 June 2024 was £413 in credit (2023 - £15,596).

Also during the year Mr Lewis received dividends from the company of £15,000 (2023 - £2,000).

14. ULTIMATE CONTROLLING PARTY

Mr B P Lewis is the ultimate controlling party by virtue of his holding all of the company's issued share capital.