Registration number: 00876120

D.Benson Controls Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

D.Benson Controls Ltd

(Registration number: 00876120)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	254,149	259,433
Current assets
Stocks	6	383,025	302,074
Debtors	7	1,326,419	971,694
Cash at bank and in hand		4,608	347,153
		1,714,052	1,620,921
Creditors: Amounts falling due within one year	8	(927,860)	(645,876)
Net current assets		786,192	975,045
Total assets less current liabilities		1,040,341	1,234,478
Creditors: Amounts falling due after more than one year	8	(48,341)	(47,410)
Provisions for liabilities		(10,844)	(24,809)
Net assets		981,156	1,162,259
Capital and reserves
Called up share capital	9	1,000	1,000
Capital redemption reserve		12,000	12,000
Retained earnings		968,156	1,149,259
Shareholders' funds		981,156	1,162,259

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 10 December 2025 and signed on its behalf by:
 

D.Benson Controls Ltd

(Registration number: 00876120)
Balance Sheet as at 31 March 2025

Mrs H R Culloden Director

Mr M J Barton Director

D.Benson Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Beckbridge Road
Normanton Industrial Estate
Normanton
West Yorkshire
WF6 1QS

These financial statements were authorised for issue by the Board on 10 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

D.Benson Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing balance
Plant & Equipment	25% Reducing balance
Building Improvements	12.5% Straight line
Leashold Land & Buildings	10% Straight line
Cylce to Work	50% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

D.Benson Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 43 (2024 - 41).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	86,723	75,060

D.Benson Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	139,079	282,288	374,141	795,508
Additions	68,218	-	14,643	82,861
Disposals	-	(11,101)	-	(11,101)
At 31 March 2025	207,297	271,187	388,784	867,268
Depreciation
At 1 April 2024	109,466	103,746	322,863	536,075
Charge for the year	26,286	44,303	16,135	86,724
Eliminated on disposal	-	(9,680)	-	(9,680)
At 31 March 2025	135,752	138,369	338,998	613,119
Carrying amount
At 31 March 2025	71,545	132,818	49,786	254,149
At 31 March 2024	29,613	178,542	51,278	259,433

6

Stocks

	2025 £	2024 £
Other inventories	383,025	302,074

7

Debtors

Current	2025 £	2024 £
Trade debtors	1,185,436	834,308
Prepayments	70,315	66,114
Other debtors	70,668	71,272
	1,326,419	971,694

D.Benson Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	72,648	62,453
Trade creditors		532,513	441,772
Taxation and social security		166,692	126,741
Accruals and deferred income		144,628	2,255
Other creditors		11,379	12,655
		927,860	645,876

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	48,341	47,410

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1,000	1,000	1,000	1,000

D.Benson Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

10	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	40,457	50,245
Directors loan accounts	32,191	12,208
	72,648	62,453