REGISTERED NUMBER: 01886808 (England and Wales)

Bentley Brown Catering Hire Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R M Cawson

Mrs L J Cawson

SECRETARY:

Mrs L J Cawson

REGISTERED OFFICE:

10 Woodbridge Meadows

Guildford

Surrey

GU1 1BA

REGISTERED NUMBER:

01886808 (England and Wales)

ACCOUNTANTS:

Hughes Waddell

The White House

2 Meadrow

Godalming

Surrey

GU7 3HN

FIXED ASSETS

Tangible assets

4

57,521

58,535

CURRENT ASSETS

Stocks

222,149

250,714

Debtors

5

97,438

102,041

Cash at bank and in hand

8,192

6,462

327,779

359,217

CREDITORS

Amounts falling due within one year

6

241,709

205,979

NET CURRENT ASSETS

86,070

153,238

TOTAL ASSETS LESS CURRENT LIABILITIES

143,591

211,773

CREDITORS

Amounts falling due after more than one year

7

(10,000

)

(50,000

)

PROVISIONS FOR LIABILITIES

(9,216

)

(9,299

)

NET ASSETS

124,375

152,474

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

124,275

152,374

SHAREHOLDERS' FUNDS

124,375

152,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 18 December 2025 and were signed on its behalf by:

D R M Cawson - Director

1.	STATUTORY INFORMATION

Bentley Brown Catering Hire 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales and hire of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

Hire purchase and leasing commitments

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.

Fixed asset investments

Fixed asset investments are shares held in an unlisted private company. The investments are initially recognised at cost and the directors regularly review the carrying value of such assets.

Going concern

The financial statements have been prepared on a going concern basis. The directors anticipate that future levels of business will be profitable and that funds can be provided to meet the company's day to day running expenses as required.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

59,960

473,441

533,401

Additions

-

25,000

25,000

At 31 March 2025

59,960

498,441

558,401

DEPRECIATION

At 1 April 2024

58,131

416,735

474,866

Charge for year

176

25,838

26,014

At 31 March 2025

58,307

442,573

500,880

NET BOOK VALUE

At 31 March 2025

1,653

55,868

57,521

At 31 March 2024

1,829

56,706

58,535

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

64,464

53,733

Other debtors

32,974

48,308

97,438

102,041

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

40,000

45,548

Trade creditors

15,797

23,991

Taxation and social security

29,949

9,730

Other creditors

155,963

126,710

241,709

205,979

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

10,000

50,000