1 December 2023 false No description of principal activity Taxfiler 2024.6 13802772business:PrivateLimitedCompanyLtd2023-12-012024-11-30 138027722023-11-30 138027722023-12-012024-11-30 13802772business:AuditExemptWithAccountantsReport2023-12-012024-11-30 13802772business:FilletedAccounts2023-12-012024-11-30 138027722024-11-30 138027722023-11-30 13802772core:WithinOneYear2024-11-30 13802772core:WithinOneYear2023-11-30 13802772core:AfterOneYear2024-11-30 13802772core:AfterOneYear2023-11-30 13802772core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 13802772core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 13802772core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 13802772core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 13802772core:PreviouslyStatedAmount2024-11-30 13802772core:PreviouslyStatedAmount2023-11-30 13802772business:SmallEntities2023-12-012024-11-30 13802772business:Director12023-12-012024-11-30 13802772countries:EnglandWales2023-12-012024-11-30 13802772business:RegisteredOffice2023-12-012024-11-30 13802772core:MotorVehicles2023-12-012024-11-30 13802772core:ComputerEquipment2023-12-012024-11-30 13802772core:MotorVehicles2023-11-30 13802772core:ComputerEquipment2023-11-30 13802772core:MotorVehicles2024-11-30 13802772core:ComputerEquipment2024-11-30 13802772core:AcceleratedTaxDepreciationDeferredTax2024-11-30 13802772core:AcceleratedTaxDepreciationDeferredTax2023-11-30 138027722022-11-30 138027722022-12-012023-11-30 13802772business:OrdinaryShareClass12023-12-012024-11-30 13802772business:OrdinaryShareClass12022-12-012023-11-30 13802772business:Director122023-12-012024-11-30 13802772business:Director122023-11-30 13802772business:Director122024-11-30 13802772business:Director22023-12-012024-11-30 13802772business:Director212023-12-012024-11-30 13802772business:Director212023-11-30 13802772business:Director212024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13802772 (England and Wales)
BenjaminTheDev Ltd Unaudited accounts for the year ended 30 November 2024
BenjaminTheDev Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,350 
2,554 
Current assets
Debtors
9,532 
207 
Cash at bank and in hand
2,900 
8,466 
12,432 
8,673 
Creditors: amounts falling due within one year
13,905 
(9,384)
Net current assets/(liabilities)
26,337 
(711)
Total assets less current liabilities
63,687 
1,843 
Creditors: amounts falling due after more than one year
(37,101)
- 
Provisions for liabilities
Deferred tax
(6,925)
(485)
Net assets
19,661 
1,358 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
19,561 
1,258 
Shareholders' funds
19,661 
1,358 
For the year ending 30 November 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 directors acknowledge their 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 of Directors and authorised for issue on 10 April 2025 and were signed on its behalf by
Claire Dordoigne Director Company Registration No. 13802772
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BenjaminTheDev Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
BenjaminTheDev Ltd is a private company, limited by shares, registered in England and Wales, registration number 13802772. The registered office is 28 HIGH STREET, BIDFORD-ON-AVON, ALCESTER, B50 4AA, 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.
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:
Motor vehicles
25% Reducing Balance
Computer equipment
3 Years Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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BenjaminTheDev Ltd Notes to the Accounts for the year ended 30 November 2024
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.
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
- 
3,297 
3,297 
Additions
41,990 
929 
42,919 
At 30 November 2024
41,990 
4,226 
46,216 
Depreciation
At 1 December 2023
- 
743 
743 
Charge for the year
6,998 
1,125 
8,123 
At 30 November 2024
6,998 
1,868 
8,866 
Net book value
At 30 November 2024
34,992 
2,358 
37,350 
At 30 November 2023
- 
2,554 
2,554 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
9,532 
207 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,534 
- 
Taxes and social security
5,194 
7,697 
Other creditors
929 
1,278 
Loans from directors
(27,634)
388 
Accruals
72 
21 
(13,905)
9,384 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
37,101 
- 
- 4 -
BenjaminTheDev Ltd Notes to the Accounts for the year ended 30 November 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
6,925 
485 
2024 
2023 
£ 
£ 
Provision at start of year
485 
519 
Charged/(credited) to the profit and loss account
6,440 
(34)
Provision at end of year
6,925 
485 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Claire Dordoigne
Claire Dordoigne
- 
8,290 
- 
8,290 
Benjamin Dordoigne
Ben Dordoigne
- 
19,343 
- 
19,343 
- 
27,633 
- 
27,633 
11
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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