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REGISTERED NUMBER: 14805238















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Ben Twiston-Davies Limited

Ben Twiston-Davies Limited (Registered number: 14805238)

Contents of the Financial Statements
for the Year Ended 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Ben Twiston-Davies Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mrs Rebecca Twiston-Davies
Mr Ben Twiston-Davies





REGISTERED OFFICE: 18-20 High Street
Stevenage
Hertfordshire
SG1 3EJ





REGISTERED NUMBER: 14805238





ACCOUNTANTS: Bracey's Accountants (Stevenage) Limited
18-20 High Street
Stevenage
Hertfordshire
SG1 3EJ

Ben Twiston-Davies Limited (Registered number: 14805238)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 678 263

CURRENT ASSETS
Debtors 6 147,064 7,323
Cash at bank 62,679 30,827
209,743 38,150
CREDITORS
Amounts falling due within one year 7 58,307 13,265
NET CURRENT ASSETS 151,436 24,885
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,114

25,148

PROVISIONS FOR LIABILITIES 129 50
NET ASSETS 151,985 25,098

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 151,885 24,998
SHAREHOLDERS' FUNDS 151,985 25,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:




Mr Ben Twiston-Davies - Director


Ben Twiston-Davies Limited (Registered number: 14805238)

Notes to the Financial Statements
for the Year Ended 30 April 2025


1. STATUTORY INFORMATION

Ben Twiston-Davies Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Judgements
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed
and are based on experience and other factors, including expectations of future events that are believed
to be reasonable under the circumstances.

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

Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the
ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,
rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,
except that a change attributable to an item of income or expense recognised as other comprehensive
income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates
taxable income.

Deferred tax
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported
in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Ben Twiston-Davies Limited (Registered number: 14805238)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


3. ACCOUNTING POLICIES - continued

Trade debtors
Trade debtors are amounts due from customers for goods provided in the ordinary course of
business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed on an annual basis and any adjustment is made accordingly through the
profit and loss account.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and at bank.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the company
does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor
for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for
at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or
other resources received or receivable, net of the direct costs of issuing the equity instruments. If
payment is deferred and the time value of money is material, the initial measurement is on a present
value basis.

Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements
in the reporting period in which the dividends are declared.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2024 - 292 292
Additions 490 - 490
At 30 April 2025 490 292 782
DEPRECIATION
At 1 May 2024 - 29 29
Charge for year 16 59 75
At 30 April 2025 16 88 104
NET BOOK VALUE
At 30 April 2025 474 204 678
At 30 April 2024 - 263 263

Ben Twiston-Davies Limited (Registered number: 14805238)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 125,684 -
Other debtors 21,380 7,323
147,064 7,323

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 518 1
Taxation and social security 55,677 11,516
Other creditors 2,112 1,748
58,307 13,265

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 ORDINARY 1 100 100

9. RELATED PARTY TRANSACTIONS

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 2024
£    £   
Mr Ben Twiston-Davies and Mrs Rebecca Twiston-Davies
Balance outstanding at start of year (198 ) -
Amounts advanced 54,503 100,595
Amounts repaid (54,617 ) (100,793 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (312 ) (198 )

The following loan is provided interest free and is repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Ben Twiston-Davies.