Registered number
08861496
Bennett D Limited
Filleted Accounts
31 January 2025
Bennett D Limited
Registered number: 08861496
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 69,052 42,752
Current assets
Stocks 85,831 84,708
Debtors 4 57,997 59,389
Cash at bank and in hand 72,250 35,586
216,078 179,683
Creditors: amounts falling due within one year 5 (76,306) (41,654)
Net current assets 139,772 138,029
Total assets less current liabilities 208,824 180,781
Creditors: amounts falling due after more than one year 6 (19,148) (5,116)
Net assets 189,676 175,665
Capital and reserves
Called up share capital 1 1
Profit and loss account 189,675 175,664
Shareholder's funds 189,676 175,665
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D Bennett
Director
Approved by the board on 4 June 2025
Bennett D Limited
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Motor vehicles over 4 years
Fixtures, fittings, tools and equipment over 3 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 4,113 54,800 58,913
Additions - 40,869 40,869
At 31 January 2025 4,113 95,669 99,782
Depreciation
At 1 February 2024 4,111 12,050 16,161
Charge for the year - 14,569 14,569
At 31 January 2025 4,111 26,619 30,730
Net book value
At 31 January 2025 2 69,050 69,052
At 31 January 2024 2 42,750 42,752
4 Debtors 2025 2024
£ £
Trade debtors 57,997 59,389
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 7,576 3,837
Trade creditors 59,205 24,283
Taxation and social security costs 8,305 11,985
Other creditors 1,220 1,549
76,306 41,654
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 19,148 5,116
7 Other information
Bennett D Limited is a private company limited by shares and incorporated in England. Its registered office is:
Avondale
Station Road
Little Hoole
Preston
PR4 5LE
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