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BEN COOMBER LIMITED

Registered Number
08414709
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BEN COOMBER LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Coomber, Benjamin Thomas

Registered Address

2 Colchester Road
Clacton-On-Sea
CO16 8HA

Registered Number

08414709 (England and Wales)
BEN COOMBER LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets319,1909,457
19,1909,457
Current assets
Stocks209,16493,041
Debtors43,17022,901
Cash at bank and on hand48,838113,935
301,172229,877
Creditors amounts falling due within one year4(267,602)(144,821)
Net current assets (liabilities)33,57085,056
Total assets less current liabilities52,76094,513
Creditors amounts falling due after one year(48,243)(70,957)
Provisions for liabilities(4,316)(2,364)
Net assets20121,192
Capital and reserves
Called up share capital100100
Profit and loss account10121,092
Shareholders' funds20121,192
The financial statements were approved and authorised for issue by the Director on 7 April 2025, and are signed on its behalf by:
Coomber, Benjamin Thomas
Director
Registered Company No. 08414709
BEN COOMBER LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2431,701
Additions16,130
At 31 December 2447,188
Depreciation and impairment
At 01 January 2422,244
Charge for year6,397
At 31 December 2427,998
Net book value
At 31 December 2419,190
At 31 December 239,457
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables197,39264,043
Taxation and social security43,35645,886
Other creditors1,22421,192
Accrued liabilities and deferred income25,63013,700
Total267,602144,821
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.