ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Company registration number: 05720640

J & S BENTON LTD

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 28 February 2025

Coveney Nicholls Limited

Chartered Accountants

The Old Wheel House

31/37 Church Street

Reigate

Surrey

RH2 0AD


J & S BENTON LTD Registered number:05720640

Balance Sheet

As at 28 February 2025

		28 February		29 February
		2025		2024
		£		£


Current assets	22,055		30,244
Creditors: amounts falling due within one year	(8,448)		(7,741)
Net current assets		13,607		22,503
Total assets less current liabilities		13,607		22,503

Net assets		13,607		22,503


Capital and reserves	13,607	22,503

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

___________________________ Dr J Benton	___________________________ Mrs S Benton
Director	Director

Date: 15 November 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1


J & S BENTON LTD

Notes to the Financial Statements

For the Year Ended 28 February 2025

1.	General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Links Road, Epsom, Surrey, KT17 3PP, England.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2


J & S BENTON LTD

Notes to the Financial Statements

For the Year Ended 28 February 2025

2.Accounting policies (continued)

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

Cash at bank and in hand	22,055	30,244
	22,055	30,244

5.	Director's advances, credits and guarantees

	2025
Balance brought forward	Expenses paid personally	Dividends voted	Balance outstanding
£	£	£	£

Page 3


J & S BENTON LTD

Notes to the Financial Statements

For the Year Ended 28 February 2025

Dr J Benton	(3,110)	(317)	-	(3,427)
Mrs S Benton	(3,110)	(317)	-	(3,427)
	Balance brought forward	Advances/(cre dits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Dr J Benton	(2,793)	5,200	(5,517)	(3,110)
Mrs S Benton	(2,793)	5,200	(5,517)	(3,110)

Other creditors	6,853	6,219
Accruals and deferred income	1,595	1,522
	8,448	7,741

Page 4