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2024-01-31 03844187 dpl:GroupUndertakings 2023-02-01 2024-01-31 03844187 dpl:ParticipatingInterests 2023-02-01 2024-01-31 03844187 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 03844187 core:ListedExchangeTraded 2023-02-01 2024-01-31 03844187 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 03844187 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 03844187 core:NetGoodwill 2025-01-31 03844187 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 03844187 core:LandBuildings 2025-01-31 03844187 core:PlantMachinery 2025-01-31 03844187 core:Vehicles 2025-01-31 03844187 core:FurnitureFittings 2025-01-31 03844187 core:OfficeEquipment 2025-01-31 03844187 core:AfterOneYear 2025-01-31 03844187 core:WithinOneYear 2025-01-31 03844187 core:ListedExchangeTraded 2025-01-31 03844187 core:UnlistedNon-exchangeTraded 2025-01-31 03844187 core:ShareCapital 2025-01-31 03844187 core:SharePremium 2025-01-31 03844187 core:RevaluationReserve 2025-01-31 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BEN NOCK LIMITED

Registered Number
03844187
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BEN NOCK LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | NOCK, Benjamin Douglas
| NOCK, Rebecca Jane

Company Secretary | NOCK, Benjamin Douglas

Registered Address | Little Dunley Farm
| Bovey Tracey
| TQ13 9PW

Registered Number | 03844187 (England and Wales)

BEN NOCK LIMITED
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 1,311,900 |  |  |  | 1,028,019
|  |  |  | 1,311,900 |  |  |  | 1,028,019
Current assets |  |  |  |  |  |  |  |
Stocks |  | 50,700 |  |  |  | 55,400 |  |
Debtors | 5 | 2,029,630 |  |  |  | 1,208,151 |  |
Cash at bank and on hand |  | 301,483 |  |  |  | 131,911 |  |
|  | 2,381,813 |  |  |  | 1,395,462 |  |
Creditors amounts falling due within one year | 6 | (577,239) |  |  |  | (292,381) |  |
Net current assets (liabilities) |  |  |  | 1,804,574 |  |  |  | 1,103,081
Total assets less current liabilities |  |  |  | 3,116,474 |  |  |  | 2,131,100
Creditors amounts falling due after one year | 7 |  |  | (6,160) |  |  |  | (16,514)
Provisions for liabilities |  |  |  | (311,280) |  |  |  | (239,257)
Net assets |  |  |  | 2,799,034 |  |  |  | 1,875,329
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 2,799,032 |  |  |  | 1,875,327
Shareholders' funds |  |  |  | 2,799,034 |  |  |  | 1,875,329

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Board of Directors on 19 September 2025, and are signed on its behalf by:
NOCK, Benjamin Douglas Director Registered Company No. 03844187

BEN NOCK LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| 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.

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 15 |  | -
| Fixtures and fittings | 20 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 33

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 21 |  | 19

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 February 24 | 150,000
| At 31 January 25 | 150,000
| Amortisation and impairment
| At 01 February 24 | 150,000
| At 31 January 25 | 150,000
| Net book value
| At 31 January 25 | -
| At 31 January 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 February 24 | 1,838,814
| Additions | 496,594
| At 31 January 25 | 2,335,408
| Depreciation and impairment
| At 01 February 24 | 810,795
| Charge for year | 212,713
| At 31 January 25 | 1,023,508
| Net book value
| At 31 January 25 | 1,311,900
| At 31 January 24 | 1,028,019

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 883,587 |  | 485,374
| Amounts owed by associates and joint ventures / participating interests | 818,273 |  | 561,077
| Other debtors | 193,193 |  | 133,503
| Prepayments and accrued income | 134,577 |  | 28,197
| Total | 2,029,630 |  | 1,208,151

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 255,941 |  | 102,359
| Bank borrowings and overdrafts | 13,005 |  | 11,612
| Taxation and social security | 261,796 |  | 134,081
| Finance lease and HP contracts | - |  | 10,257
| Other creditors | 33,666 |  | 2,458
| Accrued liabilities and deferred income | 12,831 |  | 31,614
| Total | 577,239 |  | 292,381

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 6,160 |  | 16,514
| Total | 6,160 |  | 16,514

8. | Related party transactions
--- | ---
| Included in other debtors is an amount owing from the director of £12,470 (2024 - £43,445)