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Company Registration No. 06891396 (England and Wales)
Ben Holden Ltd Unaudited accounts for the year ended 30 April 2025
Ben Holden Ltd Unaudited accounts Contents
Page
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Ben Holden Ltd Company Information for the year ended 30 April 2025
Director
Ben Holden
Company Number
06891396 (England and Wales)
Registered Office
Office 20, CP House Otterspool Way Watford Hertfordshire WD25 8HR United Kingdom
Accountants
Peter Dell CCA Office 20, CP House Otterspool Way Watford Herts WD25 8HR
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Ben Holden Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
105,639 
101,394 
Current assets
Debtors
366,793 
271,209 
Cash at bank and in hand
5 
33,009 
366,798 
304,218 
Creditors: amounts falling due within one year
(162,637)
(157,453)
Net current assets
204,161 
146,765 
Total assets less current liabilities
309,800 
248,159 
Creditors: amounts falling due after more than one year
(202,667)
(144,166)
Provisions for liabilities
Deferred tax
(5,991)
(6,651)
Net assets
101,142 
97,342 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
101,042 
97,242 
Shareholders' funds
101,142 
97,342 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 June 2025 and were signed on its behalf by
Ben Holden Director Company Registration No. 06891396
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Ben Holden Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Ben Holden Ltd is a private company, limited by shares, registered in England and Wales, registration number 06891396. The registered office is Office 20, CP House, Otterspool Way, Watford, Hertfordshire, WD25 8HR, United Kingdom. The principal place of business is Unit 5,, Alton Business Centre, Valley Lane, Wherstead, Ipswich, Suffolk, IP9 2AX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight line
Plant & machinery
10% Straight line
Fixtures & fittings
20% Reducing balance
Computer equipment
20% Reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Ben Holden Ltd Notes to the Accounts for the year ended 30 April 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2024
63,733 
15,797 
31,514 
18,083 
129,127 
Additions
- 
- 
5,018 
11,104 
16,122 
At 30 April 2025
63,733 
15,797 
36,532 
29,187 
145,249 
Depreciation
At 1 May 2024
1,274 
5,862 
14,677 
5,920 
27,733 
Charge for the year
1,274 
1,579 
4,371 
4,653 
11,877 
At 30 April 2025
2,548 
7,441 
19,048 
10,573 
39,610 
Net book value
At 30 April 2025
61,185 
8,356 
17,484 
18,614 
105,639 
At 30 April 2024
62,459 
9,935 
16,837 
12,163 
101,394 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
220,437 
212,550 
Amounts due from group undertakings etc.
53,808 
21,314 
Accrued income and prepayments
62,144 
- 
Other debtors
26,279 
33,220 
362,668 
267,084 
Amounts falling due after more than one year
Other debtors
4,125 
4,125 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
107,267 
45,526 
Trade creditors
60,067 
62,935 
Taxes and social security
26,133 
38,986 
Other creditors
26,279 
33,220 
Loans from directors
(60,540)
(24,777)
Accruals
3,431 
1,563 
162,637 
157,453 
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Ben Holden Ltd Notes to the Accounts for the year ended 30 April 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
202,667 
144,166 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ben Holden
Directors loan
24,777 
35,763 
- 
60,540 
24,777 
35,763 
- 
60,540 
The company advanced the director £60154. Interest has been charged on the average balance of the loan over the period at the published rates. The loan was repaid shortly after the year end.
9
Transactions with related parties
During the period Ben Holden Ltd loaned BH Experts Ltd £53,786 (2024 - £21,314). This is an interest free loan to a group company.
10
Controlling party
The parent company of Ben Holden Ltd is The Ben Holden Group Ltd a company registered in England and Wales number 15044473. The registered and trading address of the company is the same as Ben Holden Ltd details on page 3.
11
Average number of employees
During the year the average number of employees was 13 (2024: 11).
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