REGISTERED NUMBER: 04340563 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

Thomas Ben Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Paul Mellins

Mr Mark Drabble

SECRETARY:

Mr Mark Drabble

REGISTERED OFFICE:

The Old Coach House

Robin Hood's Well

Skelbrooke

Doncaster

South Yorkshire

DN6 8LS

REGISTERED NUMBER:

04340563 (England and Wales)

ACCOUNTANTS:

SKS Bailey Group Limited

Suite 32/33 Normanby Gateway,

Lysaghts Way,

Scunthorpe

North Lincolnshire

DN15 9YG

Fixed assets

Tangible assets

4

31,173

52,984

Investment property

5

243,408

243,408

274,581

296,392

Current assets

Stocks

191,111

307,507

Debtors

6

28,369

66,229

Cash at bank

183,355

224,497

402,835

598,233

Creditors

Amounts falling due within one year

7

(169,084

)

(289,474

)

Net current assets

233,751

308,759

Total assets less current liabilities

508,332

605,151

Creditors

Amounts falling due after more than one year

8

-

(27,006

)

Provisions for liabilities

(7,956

)

-

Net assets

500,376

578,145

Capital and reserves

Called up share capital

829

829

Retained earnings

9

499,547

577,316

Shareholders' funds

500,376

578,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 8 December 2025 and were signed on its behalf by:

Mr Paul Mellins - Director

1.	STATUTORY INFORMATION

Thomas Ben Limited 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 and machinery

-

25% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

1,527

2,484

117,748

8,385

130,144

DEPRECIATION

At 1 May 2024

1,527

2,388

65,380

7,865

77,160

Charge for year

-

14

21,577

220

21,811

At 30 April 2025

1,527

2,402

86,957

8,085

98,971

NET BOOK VALUE

At 30 April 2025

-

82

30,791

300

31,173

At 30 April 2024

-

96

52,368

520

52,984

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 May 2024

and 30 April 2025

243,408

NET BOOK VALUE

At 30 April 2025

243,408

At 30 April 2024

243,408

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

5,032

VAT

28,369

56,499

Deferred tax asset

-

4,698

28,369

66,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

9,526

Trade creditors

124,737

190,610

Corporation tax

9,378

49,166

Social security and other tax

1,256

5,433

Other creditors

14,463

15,728

Directors' current accounts

15,811

15,835

Accrued expenses

3,439

3,176

169,084

289,474

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

27,006

9.

RESERVES

Retained

earnings

£

At 1 May 2024

577,316

Profit for the year

10,509

Dividends

(88,278

)

At 30 April 2025

499,547