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REGISTERED NUMBER: 04139833 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

BENTLEY FIELDEN LTD

BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BENTLEY FIELDEN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: Mrs M Fielden
J H Fielden





SECRETARY: Mrs M Fielden





REGISTERED OFFICE: Bramley Barn
Hole Bottom
Todmorden
Lancashire
OL14 8DD





REGISTERED NUMBER: 04139833 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 43,667 57,189
Investment property 6 90,000 90,000
133,668 147,190

CURRENT ASSETS
Stocks 74,781 97,437
Debtors 7 213,917 202,258
288,698 299,695
CREDITORS
Amounts falling due within one year 8 332,041 304,063
NET CURRENT LIABILITIES (43,343 ) (4,368 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,325

142,822

CREDITORS
Amounts falling due after more than
one year

9

(61,021

)

(86,374

)

PROVISIONS FOR LIABILITIES 11 (10,917 ) (14,297 )
NET ASSETS 18,387 42,151

CAPITAL AND RESERVES
Called up share capital 12 1,000 1,000
Fair value reserve 13 17,179 17,179
Retained earnings 208 23,972
SHAREHOLDERS' FUNDS 18,387 42,151

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

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

BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

BALANCE SHEET - continued
30TH 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 26th June 2025 and were signed on its behalf by:





J H Fielden - Director


BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

Bentley Fielden 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of fifteen 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - over 10 years
Plant and machinery - over 4 years
Motor vehicles - over 5 years
Computer equipment - over 4 years

Investment properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 100,000
AMORTISATION
At 1st October 2023
and 30th September 2024 99,999
NET BOOK VALUE
At 30th September 2024 1
At 30th September 2023 1

BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1st October 2023
and 30th September
2024

15,201

5,517

80,650

1,006

102,374
DEPRECIATION
At 1st October 2023 15,201 5,433 23,650 901 45,185
Charge for year - 38 13,380 104 13,522
At 30th September 2024 15,201 5,471 37,030 1,005 58,707
NET BOOK VALUE
At 30th September 2024 - 46 43,620 1 43,667
At 30th September 2023 - 84 57,000 105 57,189

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st October 2023
and 30th September 2024 66,900
DEPRECIATION
At 1st October 2023 9,900
Charge for year 13,380
At 30th September 2024 23,280
NET BOOK VALUE
At 30th September 2024 43,620
At 30th September 2023 57,000

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st October 2023
and 30th September 2024 90,000
NET BOOK VALUE
At 30th September 2024 90,000
At 30th September 2023 90,000

Fair value at 30th September 2024 is represented by:
£   
Valuation in 2017 (1,821 )
Valuation in 2022 9,000
Valuation in 2023 10,000
Cost 72,821
90,000

BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 43,330 89,062
Other debtors 4,858 394
Directors' current accounts 122,873 107,673
Tax 6,049 4,447
Prepayments and accrued income 36,807 682
213,917 202,258

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 42,993 38,795
Hire purchase contracts 9,624 9,624
Trade creditors 172,201 154,772
Tax 39,605 40,681
Social security and other taxes 1,359 641
VAT 28,134 19,641
Other creditors 255 307
Invoice financing 33,473 33,822
Accrued expenses 4,397 5,780
332,041 304,063

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 6,657 17,160
Bank loans - 2-5 years 18,846 19,971
Bank loans repayable in more
than 5 years - 4,101
Hire purchase contracts 35,518 45,142
61,021 86,374

Amounts falling due in more than five years:

Repayable by instalments
Bank loans repayable in more
than 5 years - 4,101
- 4,101

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 24,993 21,123
Bank loans 43,503 58,904
Hire purchase contracts 45,142 54,766
113,638 134,793

The company's bankers hold a fixed and floating charge over the assets of the company.

BENTLEY FIELDEN LTD (REGISTERED NUMBER: 04139833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10,917 14,297

Deferred
tax
£   
Balance at 1st October 2023 14,297
Credit to Income Statement during year (3,380 )
Balance at 30th September 2024 10,917

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
500 Ordinary A £1 500 500
300 Ordinary B £1 300 300
200 Ordinary C £1 200 200
1,000 1,000



13. RESERVES
Fair
value
reserve
£   
At 1st October 2023
and 30th September 2024 17,179

14. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 30th September 2024 and 30th September 2023:

2024 2023
£    £   
Mrs M Fielden
Balance outstanding at start of year 34,354 52,765
Amounts advanced 46,944 40,087
Amounts repaid (48,999 ) (58,498 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,299 34,354

J H Fielden
Balance outstanding at start of year 73,319 52,286
Amounts advanced 72,579 87,826
Amounts repaid (55,324 ) (66,793 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 90,574 73,319