Company Registration No. 05440103 (England and Wales)
Ben Graphics Limited
Unaudited accounts
for the year ended 31 March 2025
Ben Graphics Limited
Statement of financial position
as at 31 March 2025
Tangible assets
8,379
10,914
Cash at bank and in hand
15,821
41,405
Creditors: amounts falling due within one year
(13,370)
(24,093)
Net current assets
19,229
22,408
Total assets less current liabilities
27,608
33,322
Creditors: amounts falling due after more than one year
(735)
(2,684)
Called up share capital
2
2
Profit and loss account
26,871
30,636
Shareholders' funds
26,873
30,638
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by
Paul Benson
Director
Company Registration No. 05440103
Ben Graphics Limited
Notes to the Accounts
for the year ended 31 March 2025
Ben Graphics Limited is a private company, limited by shares, registered in England and Wales, registration number 05440103. The registered office is 90A High Street, Vermont House Annex, Yeadon, LEEDS, West Yorkshire, LS19 7AA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
33% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Ben Graphics Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
1,293
27,405
4,322
33,020
At 31 March 2025
1,293
27,405
4,322
33,020
At 1 April 2024
1,293
17,289
3,524
22,106
Charge for the year
-
2,023
512
2,535
At 31 March 2025
1,293
19,312
4,036
24,641
At 31 March 2025
-
8,093
286
8,379
At 31 March 2024
-
10,116
798
10,914
Amounts falling due within one year
Trade debtors
15,653
3,230
Deferred tax asset
338
797
Accrued income and prepayments
787
1,069
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,099
2,149
Taxes and social security
(414)
2,968
Loans from directors
6,767
13,517
7
Creditors: amounts falling due after more than one year
2025
2024
8
Transactions with related parties
The Directors, Mr Paul Benson and Mrs Andrea Benson hold 100% of the share capital of the company. At the year end, the company owed the Directors £6,767 (2024 - £13,517). Dividends totalling £1,000 were voted during the year.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).