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Registered Number: 13731914
BENSHAM WINES LTD
Abridged Accounts
Period of accounts Start date: 01 December 2023 End date: 30 November 2024

BENSHAM WINES LTD Contents Page For the year ended 30 November 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

BENSHAM WINES LTD Accountants' Report For the year ended 30 November 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BENSHAM WINES LTD for the year ended 30 November 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BENSHAM WINES LTD for the year ended 30 November 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of BENSHAM WINES LTD, as a body, in accordance with the terms of our engagement letter dated 01 December 2023. Our work has been undertaken solely to prepare for your approval the accounts of BENSHAM WINES LTD and state those matters that we have agreed to state to the Board of Directors of BENSHAM WINES LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BENSHAM WINES LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BENSHAM WINES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BENSHAM WINES LTD . You consider that BENSHAM WINES 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 accounts of BENSHAM WINES 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 accounts 30 November 2024. .................................................... PHS Associates Acc & Co Ltd 223 St. Albans Road Watford WD24 5BH 04 September 2025 1

BENSHAM WINES LTD Statement of Financial Position As at 30 November 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 34,000 |  | 36,000
|  | 34,000 |  | 36,000
Current assets |  |  |
Debtors |  | 14,734 |  | 24,240
Cash at bank and in hand |  | 401 |  | 433
|  | 15,135 |  | 24,673
Creditors: amount falling due within one year |  | (1,916) |  | (5,020)
Net current assets |  | 13,219 |  | 19,653
Total assets less current liabilities |  | 47,219 |  | 55,653
Creditors: amount falling due after more than one year |  | (16,767) |  | (14,396)
Net assets |  | 30,452 |  | 41,257
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 30,352 |  | 41,157
Shareholders' funds |  | 30,452 |  | 41,257
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 04 September 2025 and were signed by:
------------------------------- Mohan Nadesan Ponnusamy Director
2

BENSHAM WINES LTD Notes to the Abridged Financial Statements For the year ended 30 November 2024
General Information BENSHAM WINES LTD is a private company, limited by shares, registered in , registration number 13731914, registration address 167 Bensham Road, Gateshead, Tyne And Wear, NE8 1UR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2023 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2023 | 40,000 |  | 40,000
Additions | - |  | -
Disposals | - |  | -
At 30 November 2024 | 40,000 |  | 40,000
Amortisation
At 01 December 2023 | 4,000 |  | 4,000
Charge for year | 2,000 |  | 2,000
On disposals | - |  | -
At 30 November 2024 | 6,000 |  | 6,000
Net book values
At 30 November 2024 | 34,000 |  | 34,000
At 30 November 2023 | 36,000 |  | 36,000
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3