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Company Registration No. 07039450 (England and Wales)
Bentonite (Manufacturing & Supply) Limited Unaudited accounts for the year ended 31 May 2025
Bentonite (Manufacturing & Supply) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bentonite (Manufacturing & Supply) Limited Company Information for the year ended 31 May 2025
Directors
L Cox S Reed A Cox
Company Number
07039450 (England and Wales)
Registered Office
Bentonite Manufacturing & Supply Eastcourt Yard Lower Higham Road Gravesend Kent DA12 2NZ England
Accountants
Accounting Connections Ltd Unit 4B, Ashford House Beaufort Court Sir Thomas Longley Road Rochester Kent ME2 4FA
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Bentonite (Manufacturing & Supply) Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
117,029
203,766
Current assets
Inventories
35,486
20,400
Debtors
5
44,692
326,121
Cash at bank and in hand
346,148
80,350
426,326
426,871
Creditors: amounts falling due within one year
6
(103,795)
(157,258)
Net current assets
322,531
269,613
Total assets less current liabilities
439,560
473,379
Creditors: amounts falling due after more than one year
7
-
(12,500)
Provisions for liabilities
Deferred tax
(22,235)
(38,716)
Net assets
417,325
422,163
Capital and reserves
Called up share capital
100
100
Profit and loss account
417,225
422,063
Shareholders' funds
417,325
422,163
For the year ending 31 May 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 20 January 2026 and were signed on its behalf by
L Cox Director Company Registration No. 07039450
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Bentonite (Manufacturing & Supply) Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Bentonite (Manufacturing & Supply) Limited is a private company, limited by shares, registered in England and Wales, registration number 07039450. The registered office is Bentonite Manufacturing & Supply, Eastcourt Yard, Lower Higham Road, Gravesend, Kent, DA12 2NZ, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
- 3 years
Motor vehicles
- 25% reducing balance
Fixtures & fittings
- 25% reducing balance
Deferred taxation
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.
Pension costs
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.
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Bentonite (Manufacturing & Supply) Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
533,031
52,535
15,815
601,381
Additions
26,830
20,829
1,475
49,134
Disposals
(18,268)
-
-
(18,268)
At 31 May 2025
541,593
73,364
17,290
632,247
Depreciation
At 1 June 2024
355,862
33,220
8,533
397,615
Charge for the year
123,668
10,014
2,189
135,871
On disposals
(18,268)
-
-
(18,268)
At 31 May 2025
461,262
43,234
10,722
515,218
Net book value
At 31 May 2025
80,331
30,130
6,568
117,029
At 31 May 2024
177,169
19,315
7,282
203,766
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
9,550
81,629
Trade debtors
21,067
230,059
Accrued income and prepayments
13,075
9,799
Other debtors
1,000
4,634
44,692
326,121
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
10,000
Obligations under finance leases and hire purchase contracts
-
62,500
Trade creditors
62,919
64,375
Taxes and social security
30,495
6,737
Other creditors
8,448
5,576
Loans from directors
-
179
Accruals
1,933
7,891
103,795
157,258
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
12,500
8
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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