REGISTERED NUMBER: 02908325 (England and Wales)

W S BENTLEY (GROWERS) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J W Bentley

SECRETARY:

N L Bentley

REGISTERED OFFICE:

Cliffe Hill Nurseries

Gomersal

Cleckheaton

West Yorkshire

BD19 4SX

REGISTERED NUMBER:

02908325 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Tangible assets

4

3,937,925

4,015,733

CURRENT ASSETS

Stocks

494,717

504,843

Debtors

5

785,328

902,276

Cash at bank and in hand

57,922

113,812

1,337,967

1,520,931

CREDITORS

Amounts falling due within one year

6

810,809

1,163,366

NET CURRENT ASSETS

527,158

357,565

TOTAL ASSETS LESS CURRENT LIABILITIES

4,465,083

4,373,298

CREDITORS

Amounts falling due after more than one year

7

-

(133,334

)

PROVISIONS FOR LIABILITIES

(858,447

)

(866,905

)

NET ASSETS

3,606,636

3,373,059

CAPITAL AND RESERVES

Called up share capital

4,168

4,168

Capital redemption reserve

832

832

Retained earnings

3,601,636

3,368,059

SHAREHOLDERS' FUNDS

3,606,636

3,373,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2025 and were signed by:

J W Bentley - Director

1.	STATUTORY INFORMATION

W S Bentley (Growers) 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.

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.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest pound.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

at varying rates on cost

Plant and machinery

-

at varying rates on cost

Motor vehicles

-

25% on cost and 20% 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.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e.cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Taxation

Taxation for the period 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.

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 period 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.

Research and development

Expenditure on research and development is charged to the profit and loss account.

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 period was 39 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

8,631,423

Additions

211,055

At 31 March 2025

8,842,478

DEPRECIATION

At 1 July 2024

4,615,690

Charge for period

288,863

At 31 March 2025

4,904,553

NET BOOK VALUE

At 31 March 2025

3,937,925

At 30 June 2024

4,015,733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

675,955

719,131

Other debtors

109,373

183,145

785,328

902,276

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

177,778

258,697

Trade creditors

399,671

688,545

Taxation and social security

112,329

50,237

Other creditors

121,031

165,887

810,809

1,163,366

Certain creditors who have supplied goods to the company under a reservation of title clause may have a charge on such goods included in the stock of the Company. It is not practicable to quantify the amount secured.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

133,334

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

16,555

16,555

Between one and five years

17,549

36,021

34,104

52,576

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

177,778

392,031

Virgin Money hold a debenture providing a fixed and floating charge over the assets of the company.

Virgin Money hold a legal charge over the freehold properties at Cliffe Hill Nurseries, Gomersal and West Bank, Carlton, Goole.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 March 2025 and 30 June 2024:

2025

2024

£

£

J W Bentley

Balance outstanding at start of period

-

-

Amounts advanced

9,600

-

Amounts repaid

(2,269

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

7,331

-