Company registration number 10611758 (England and Wales)
BEN THORNBER & SONS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
BEN THORNBER & SONS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
BEN THORNBER & SONS LTD
STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
587,869
511,061
Current assets
Debtors
4
589,593
390,928
Cash at bank and in hand
34,133
44,039
623,726
434,967
Creditors: amounts falling due within one year
5
(535,703)
(322,090)
Net current assets
88,023
112,877
Total assets less current liabilities
675,892
623,938
Creditors: amounts falling due after more than one year
6
(64,450)
(92,909)
Provisions for liabilities
7
(141,979)
(122,458)
Net assets
469,463
408,571
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
469,363
408,471
Total equity
469,463
408,571
BEN THORNBER & SONS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2025
28 February 2025
- 2 -

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 June 2025 and are signed on its behalf by:
B Thornber
Director
Company registration number 10611758 (England and Wales)
BEN THORNBER & SONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -
1
Accounting policies
Company information

Ben Thornber & Sons Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit A1 Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of good and services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing difference s to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BEN THORNBER & SONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Leases
As lessee

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 March 2024
517,244
603
303,331
821,178
Additions
113,266
-
0
105,000
218,266
Disposals
(67,500)
-
0
-
0
(67,500)
At 28 February 2025
563,010
603
408,331
971,944
Depreciation and impairment
At 1 March 2024
113,828
449
195,840
310,117
Depreciation charged in the year
62,515
38
35,623
98,176
Eliminated in respect of disposals
(24,218)
-
0
-
0
(24,218)
At 28 February 2025
152,125
487
231,463
384,075
Carrying amount
At 28 February 2025
410,885
116
176,868
587,869
At 28 February 2024
403,416
154
107,491
511,061
BEN THORNBER & SONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
521,460
327,351
Amounts owed by group undertakings
43,741
51,047
Prepayments and accrued income
24,392
12,530
589,593
390,928
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
152,611
105,924
Trade creditors
284,764
164,439
Corporation tax
13,582
-
0
Other taxation and social security
82,746
49,727
Accruals and deferred income
2,000
2,000
535,703
322,090

The obligations under finance leases are secured against the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases
64,450
92,909

The obligations under finance leases are secured against the assets to which they relate.

7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
141,979
122,458
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
100
100
100
100
BEN THORNBER & SONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 6 -
9
Parent company

The company's ultimate parent company is Ben Thornber & Sons (Holdings) Ltd, a company registered in England and Wales. The registered office of the parent company is West House, King Cross Road, Halifax HX1 1EB.

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