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Company Registration No. 14386454 (England and Wales)
Ben Winfield Ltd Unaudited accounts for the year ended 30 September 2024
Ben Winfield Ltd Unaudited accounts Contents
Page
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Ben Winfield Ltd Company Information for the year ended 30 September 2024
Director
Ben Winfield
Company Number
14386454 (England and Wales)
Registered Office
Flat 2, 15 Guildford Road Tunbridge Wells Kent TN1 1SW United Kingdom
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Ben Winfield Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,953 
394 
Current assets
Debtors
4,550 
- 
Cash at bank and in hand
1,761 
9,073 
6,311 
9,073 
Creditors: amounts falling due within one year
(6,395)
(5,649)
Net current (liabilities)/assets
(84)
3,424 
Net assets
1,869 
3,818 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,859 
3,808 
Shareholders' funds
1,869 
3,818 
For the year ending 30 September 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 31 January 2025 and were signed on its behalf by
Ben Winfield Director Company Registration No. 14386454
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Ben Winfield Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Ben Winfield Ltd is a private company, limited by shares, registered in England and Wales, registration number 14386454. The registered office is Flat 2, 15 Guildford Road, Tunbridge Wells, Kent, TN1 1SW, United Kingdom.
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.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: - The amount of revenue can be reliably measured; - it is probable that future economic benefits will flow to the entity; and - specific criteria have been met for each of the company's activities.
Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Cash
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
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Ben Winfield Ltd Notes to the Accounts for the year ended 30 September 2024
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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:
Computer equipment
33%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
555 
Additions
2,457 
At 30 September 2024
3,012 
Depreciation
At 1 October 2023
161 
Charge for the year
898 
At 30 September 2024
1,059 
Net book value
At 30 September 2024
1,953 
At 30 September 2023
394 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,550 
- 
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Ben Winfield Ltd Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
334 
- 
Trade creditors
90 
(8)
Taxes and social security
5,859 
4,529 
Other creditors
(18)
(15)
Loans from directors
- 
1,143 
Accruals
130 
- 
6,395 
5,649 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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