Ben Transport Marine Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07231592 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2025

FOR

BEN TRANSPORT MARINE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

Mrs C P Fitzgerald

REGISTERED OFFICE:

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

07231592 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Tangible assets

4

75,051

53,075

CURRENT ASSETS

Debtors

5

263,579

143,321

Cash at bank

8,708

92,886

272,287

236,207

CREDITORS

Amounts falling due within one year

6

75,450

60,512

NET CURRENT ASSETS

196,837

175,695

TOTAL ASSETS LESS CURRENT
LIABILITIES

271,888

228,770

CREDITORS

Amounts falling due after more than one
year

7

(89,429

)

(98,162

)

PROVISIONS FOR LIABILITIES

(12,473

)

(10,397

)

NET ASSETS

169,986

120,211

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

169,886

120,111

SHAREHOLDERS' FUNDS

169,986

120,211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 2 December 2025 and were signed by:

Mrs C P Fitzgerald - Director

1.	STATUTORY INFORMATION

Ben Transport Marine Services 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.

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

Income recognition

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services performed during the year, exclusive of Value Added Tax and trade discounts. Income is recognised when the services requested by customers have been completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 30 April 2024

92,518

Additions

39,230

Disposals

(12,998

)

At 29 April 2025

118,750

DEPRECIATION

At 30 April 2024

39,443

Charge for year

8,935

Eliminated on disposal

(4,679

)

At 29 April 2025

43,699

NET BOOK VALUE

At 29 April 2025

75,051

At 29 April 2024

53,075

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

23,950

At 29 April 2025

23,950

DEPRECIATION

Charge for year

3,992

At 29 April 2025

3,992

NET BOOK VALUE

At 29 April 2025

19,958

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.4.25

29.4.24

£

Trade debtors

229,876

111,432

Other debtors

33,703

31,889

263,579

143,321

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.4.25

29.4.24

£

Bank loans and overdrafts

5,000

Hire purchase contracts

3,696

-

Trade creditors

10,928

11,266

Taxation and social security

49,881

39,215

Other creditors

5,945

5,031

75,450

60,512

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

29.4.25

29.4.24

£

Bank loans

24,616

30,013

Hire purchase contracts

5,236

-

Other creditors

59,577

68,149

89,429

98,162

29.4.25

29.4.24

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,616

10,013

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mrs C Fitzgerald throughout the current period. Mrs C Fitzgerald is the managing director and majority shareholder.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ben Transport Marine Services Limited for the year ended 29 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Ben Transport Marine Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ben Transport Marine Services Limited and state those matters that we have agreed to state to the director of Ben Transport Marine Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Ben Transport Marine Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ben Transport Marine Services Limited. You consider that Ben Transport Marine Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ben Transport Marine Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

2 December 2025