REGISTERED NUMBER: 00275446 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

EDWARD BENTON & CO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G A G Smith

J A Ferrigno

SECRETARY:

Mrs C A Smith

REGISTERED OFFICE:

Creteangle Works

Brook Lane

Ferring

Worthing

West Sussex

BN12 5LP

REGISTERED NUMBER:

00275446 (England and Wales)

ACCOUNTANTS:

MastersFuller

Chartered Certified Accountants

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

FIXED ASSETS

Tangible assets

4

5,250

6,176

CURRENT ASSETS

Stocks

26,965

25,000

Debtors

5

49,356

62,129

Cash at bank and in hand

308,297

287,121

384,618

374,250

CREDITORS

Amounts falling due within one year

6

33,769

29,336

NET CURRENT ASSETS

350,849

344,914

TOTAL ASSETS LESS CURRENT LIABILITIES

356,099

351,090

CAPITAL AND RESERVES

Called up share capital

77,500

77,500

Other reserves

8,250

8,250

Retained earnings

270,349

265,340

SHAREHOLDERS' FUNDS

356,099

351,090

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 14th November 2025 and were signed on its behalf by:

G A G Smith - Director

1.	STATUTORY INFORMATION

Edward Benton & Co 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.

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 each asset over its estimated useful life.

Plant & machinery

-

15% on reducing balance

Fixtures & fittings

-

15% on reducing balance or 33% 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.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

machinery

& fittings

Totals

£

£

£

COST

At 1st September 2024

and 31st August 2025

65,144

32,706

97,850

DEPRECIATION

At 1st September 2024

59,427

32,247

91,674

Charge for year

857

69

926

At 31st August 2025

60,284

32,316

92,600

NET BOOK VALUE

At 31st August 2025

4,860

390

5,250

At 31st August 2024

5,717

459

6,176

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,442

56,686

Other debtors

15,615

1,354

Prepayments

7,299

4,089

49,356

62,129

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,430

7,339

PAYE & NIC control

1,377

1,402

Pension

180

186

VAT

9,576

9,178

Accrued expenses

11,206

11,231

33,769

29,336