REGISTERED NUMBER: 04399138 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

J Bentley Fabrications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J P Bentley

Mr J D Bentley

REGISTERED OFFICE:

Edge Hill Works

Howden Road

Silsden

Keighley

West Yorkshire

BD20 0HA

REGISTERED NUMBER:

04399138 (England and Wales)

ACCOUNTANTS:

SKS Bailey Group Limited

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Fixed assets

Tangible assets

4

105,395

83,569

Current assets

Stocks

12,828

11,878

Debtors

5

1,071,163

1,260,848

Investments

6

798,116

798,116

Cash at bank

882,811

520,220

2,764,918

2,591,062

Creditors

Amounts falling due within one year

7

(391,558

)

(396,295

)

Net current assets

2,373,360

2,194,767

Total assets less current liabilities

2,478,755

2,278,336

Provisions for liabilities

(37,000

)

(34,101

)

Net assets

2,441,755

2,244,235

Capital and reserves

Called up share capital

8

80

80

Capital redemption reserve

9

20

20

Retained earnings

9

2,441,655

2,244,135

Shareholders' funds

2,441,755

2,244,235

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 24 December 2025 and were signed on its behalf by:

Mr J P Bentley - Director

Mr J D Bentley - Director

1.	STATUTORY INFORMATION

J Bentley Fabrications 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.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance and 20% on cost

Computer equipment

-

25% on cost

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

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 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

20,069

100,646

2,112

Additions

-

-

-

Disposals

-

-

-

At 31 March 2025

20,069

100,646

2,112

DEPRECIATION

At 1 April 2024

15,207

70,916

2,111

Charge for year

487

5,946

-

Eliminated on disposal

-

-

-

At 31 March 2025

15,694

76,862

2,111

NET BOOK VALUE

At 31 March 2025

4,375

23,784

1

At 31 March 2024

4,862

29,730

1

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

108,068

1,544

232,439

Additions

46,239

-

46,239

Disposals

(14,940

)

-

(14,940

)

At 31 March 2025

139,367

1,544

263,738

DEPRECIATION

At 1 April 2024

59,093

1,543

148,870

Charge for year

16,027

-

22,460

Eliminated on disposal

(12,987

)

-

(12,987

)

At 31 March 2025

62,133

1,543

158,343

NET BOOK VALUE

At 31 March 2025

77,234

1

105,395

At 31 March 2024

48,975

1

83,569

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

347,366

467,464

Bentley Construction (Silsden)

Limited

717,743

787,743

Prepayments

6,054

5,641

1,071,163

1,260,848

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Investments

798,116

798,116

Investments are shown within these accounts at cost value.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

159,015

172,309

Corporation tax

79,051

80,088

Social security and other tax

52,498

35,638

Other creditors

30,000

-

Directors' current accounts

56,772

94,437

Accrued expenses

14,222

13,823

391,558

396,295

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

80

Ordinary

£1

80

80

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

2,244,135

20

2,244,155

Profit for the year

262,520

262,520

Dividends

(65,000

)

(65,000

)

At 31 March 2025

2,441,655

20

2,441,675

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends of £65,000 were paid to the director throughout the period ended 31st March 2025 (£74,000 - 2024). The company owed the directors £56,772 at 31st March 2025 (£94,437 - 2024).

11.	RELATED PARTY DISCLOSURES

The Company has loaned £777,743 (2024 - £787,743) to a Related Party. The directors' each own 50% of the issued share capital of that company.