REGISTERED NUMBER: 02800978 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

BENTON WEATHERSTONE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G A G Smith

J A Ferrigno

SECRETARY:

Mrs C A Smith

REGISTERED OFFICE:

53 Ferringham Lane

Ferring

Worthing

West Sussex

BN12 5NT

REGISTERED NUMBER:

02800978 (England and Wales)

ACCOUNTANTS:

MastersFuller

Chartered Certified Accountants

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

FIXED ASSETS

Tangible assets

4

118,291

157,445

CURRENT ASSETS

Stocks

118,364

129,807

Debtors

5

140,312

164,093

Cash at bank and in hand

382,028

307,460

640,704

601,360

CREDITORS

Amounts falling due within one year

6

134,269

160,431

NET CURRENT ASSETS

506,435

440,929

TOTAL ASSETS LESS CURRENT LIABILITIES

624,726

598,374

PROVISIONS FOR LIABILITIES

21,033

21,033

NET ASSETS

603,693

577,341

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

603,691

577,339

SHAREHOLDERS' FUNDS

603,693

577,341

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

Benton Weatherstone 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

Office & computer equipment

-

15% on reducing balance or 33% on cost

Motor vehicles

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Office &

Plant &

computer

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1st September 2024

and 31st August 2025

14,610

150,223

373,099

537,932

DEPRECIATION

At 1st September 2024

12,700

54,594

313,193

380,487

Charge for year

286

23,895

14,973

39,154

At 31st August 2025

12,986

78,489

328,166

419,641

NET BOOK VALUE

At 31st August 2025

1,624

71,734

44,933

118,291

At 31st August 2024

1,910

95,629

59,906

157,445

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

80,613

98,945

Other debtors

45,000

54,100

Prepayments

14,699

11,048

140,312

164,093

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

67,158

94,968

PAYE & NIC control

6,971

6,490

Pension

1,397

1,141

VAT

31,464

32,218

Accrued expenses

27,279

25,614

134,269

160,431