IRIS Accounts Production v25.1.4.42 08370131 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083701312023-09-30083701312024-09-30083701312023-10-012024-09-30083701312022-09-30083701312022-10-012023-09-30083701312023-09-3008370131ns15:EnglandWales2023-10-012024-09-3008370131ns14:PoundSterling2023-10-012024-09-3008370131ns10:Director12023-10-012024-09-3008370131ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3008370131ns10:SmallEntities2023-10-012024-09-3008370131ns10:AuditExemptWithAccountantsReport2023-10-012024-09-3008370131ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3008370131ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3008370131ns10:FullAccounts2023-10-012024-09-300837013112023-10-012024-09-3008370131ns10:Director22023-10-012024-09-3008370131ns10:RegisteredOffice2023-10-012024-09-3008370131ns5:CurrentFinancialInstruments2024-09-3008370131ns5:CurrentFinancialInstruments2023-09-3008370131ns5:Non-currentFinancialInstruments2024-09-3008370131ns5:Non-currentFinancialInstruments2023-09-3008370131ns5:ShareCapital2024-09-3008370131ns5:ShareCapital2023-09-3008370131ns5:RetainedEarningsAccumulatedLosses2024-09-3008370131ns5:RetainedEarningsAccumulatedLosses2023-09-3008370131ns5:NetGoodwill2023-10-012024-09-3008370131ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3008370131ns5:LandBuildingsns5:ShortLeaseholdAssets2023-10-012024-09-3008370131ns5:PlantMachinery2023-10-012024-09-3008370131ns5:FurnitureFittings2023-10-012024-09-3008370131ns5:MotorVehicles2023-10-012024-09-3008370131ns5:ComputerEquipment2023-10-012024-09-3008370131ns5:NetGoodwill2023-09-3008370131ns5:NetGoodwill2024-09-3008370131ns5:NetGoodwill2023-09-3008370131ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-3008370131ns5:PlantMachinery2023-09-3008370131ns5:FurnitureFittings2023-09-3008370131ns5:LandBuildingsns5:ShortLeaseholdAssets2024-09-3008370131ns5:PlantMachinery2024-09-3008370131ns5:FurnitureFittings2024-09-3008370131ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-3008370131ns5:PlantMachinery2023-09-3008370131ns5:FurnitureFittings2023-09-3008370131ns5:MotorVehicles2023-09-3008370131ns5:ComputerEquipment2023-09-3008370131ns5:MotorVehicles2024-09-3008370131ns5:ComputerEquipment2024-09-3008370131ns5:MotorVehicles2023-09-3008370131ns5:ComputerEquipment2023-09-30
REGISTERED NUMBER: 08370131 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BENENDEN HEATING LTD

BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

BENENDEN HEATING LTD

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: N R Ashdown
S D B Ashdown





REGISTERED OFFICE: Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH





REGISTERED NUMBER: 08370131 (England and Wales)





ACCOUNTANTS: BSR Bespoke Chartered Accountants
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH

BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

BALANCE SHEET
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 51,000 76,500
Tangible assets 5 89,589 66,166
140,589 142,666

CURRENT ASSETS
Stocks 19,465 21,301
Debtors 6 44,833 65,973
Cash at bank 45,024 95,875
109,322 183,149
CREDITORS
Amounts falling due within one year 7 135,510 129,028
NET CURRENT (LIABILITIES)/ASSETS (26,188 ) 54,121
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,401

196,787

CREDITORS
Amounts falling due after more than one
year

8

18,229

26,250
NET ASSETS 96,172 170,537

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 96,170 170,535
SHAREHOLDERS' FUNDS 96,172 170,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

BALANCE SHEET - continued
30 September 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 25 June 2025 and were signed on its behalf by:





N R Ashdown - Director


BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024


1. STATUTORY INFORMATION

Benenden Heating Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the net value of work done during the year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, was being amortised evenly over its estimated useful life of 20 years. In accordance with FRS 102, that rate has been adjusted to amortise it fully over 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 33% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.


BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


2. ACCOUNTING POLICIES - continued
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.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 300,000
AMORTISATION
At 1 October 2023 223,500
Amortisation for year 25,500
At 30 September 2024 249,000
NET BOOK VALUE
At 30 September 2024 51,000
At 30 September 2023 76,500

BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 October 2023 2,840 5,619 7,049
Additions - - -
Disposals - - -
At 30 September 2024 2,840 5,619 7,049
DEPRECIATION
At 1 October 2023 2,840 5,016 6,304
Charge for year - 120 149
Eliminated on disposal - - -
At 30 September 2024 2,840 5,136 6,453
NET BOOK VALUE
At 30 September 2024 - 483 596
At 30 September 2023 - 603 745

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 143,375 4,353 163,236
Additions 51,146 - 51,146
Disposals (14,000 ) - (14,000 )
At 30 September 2024 180,521 4,353 200,382
DEPRECIATION
At 1 October 2023 78,557 4,353 97,070
Charge for year 25,585 - 25,854
Eliminated on disposal (12,131 ) - (12,131 )
At 30 September 2024 92,011 4,353 110,793
NET BOOK VALUE
At 30 September 2024 88,510 - 89,589
At 30 September 2023 64,818 - 66,166

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 44,833 65,973

BENENDEN HEATING LTD (REGISTERED NUMBER: 08370131)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 8,750 8,750
Trade creditors 11,898 12,420
Corporation tax 68,135 81,070
Social security and other taxes 5,013 3,636
Pension control account 946 788
VAT 20,957 17,440
Directors' loan accounts 16,311 1,311
Accrued expenses 3,500 3,613
135,510 129,028

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 18,229 26,250

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BENENDEN HEATING LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Benenden Heating Ltd for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Benenden Heating Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Benenden Heating Ltd and state those matters that we have agreed to state to the Board of Directors of Benenden Heating Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Benenden Heating Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Benenden Heating Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Benenden Heating Ltd. You consider that Benenden Heating Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Benenden Heating Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BSR Bespoke Chartered Accountants
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH


25 June 2025