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Registered number: 11509127 PLOUGH GREAT BENTLEY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
PLOUGH GREAT BENTLEY LIMITED REGISTERED NUMBER: 11509127 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 6,242 |  | 24,968
Tangible assets | 5 |  | 217,470 |  | 119,654
|  |  | 223,712 |  | 144,622
Current assets |  |  |  |  |
Stocks | 6 | 10,806 |  | 16,374 |
Debtors: amounts falling due within one year | 7 | 75,372 |  | 70,141 |
Cash at bank and in hand | 8 | 25,720 |  | 9,942 |
|  | 111,898 |  | 96,457 |
Creditors: amounts falling due within one year | 9 | (714,858) |  | (640,238) |
Net current liabilities |  |  | (602,960) |  | (543,781)
Total assets less current liabilities |  |  | (379,248) |  | (399,159)
Creditors: amounts falling due after more than one year | 10 |  | (19,451) |  | (10,951)
Net liabilities |  |  | (398,699) |  | (410,110)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (398,700) |  | (410,111)
|  |  | (398,699) |  | (410,110)
Page 1
PLOUGH GREAT BENTLEY LIMITED REGISTERED NUMBER: 11509127 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Benjamin Patel
Director
Date: 22 January 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Plough Great Bentley Limited is a private company limited by shares, incorporated in England & Wales (Registered no: 11509127). Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the Company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements. As at 30 April 2025, the company had net liabilities of £352,131. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders. Page 3
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as shown below. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - |  | Straight-line over the life of the lease
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 25% | Reducing balance
|  |  |  | Computer equipment | - | 33% | Straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 33 (2024 - 20).
Page 6
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 May 2024 | 131,080
| At 30 April 2025 | 131,080
| Amortisation |
| At 1 May 2024 | 106,112
| Charge for the year on owned assets | 18,726
| At 30 April 2025 | 124,838
| Net book value |
| At 30 April 2025 | 6,242
| At 30 April 2024 | 24,968
Page 7

|  | PLOUGH GREAT BENTLEY LIMITED |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| 5. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |  |
| At 1 May 2024 | 72,805 | 69,778 | 3,000 | 150,359 | - | 12,943 | 308,885
| Additions | - | 6,773 | 133,021 | 16,836 | 2,063 | 2,240 | 160,933
| At 30 April 2025 | 72,805 | 76,551 | 136,021 | 167,195 | 2,063 | 15,183 | 469,818
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 42,101 | 25,841 | 2,099 | 109,054 | - | 10,137 | 189,232
| Charge for the year on owned assets | 10,401 | 11,536 | 29,019 | 10,677 | 154 | 1,329 | 63,116
| At 30 April 2025 | 52,502 | 37,377 | 31,118 | 119,731 | 154 | 11,466 | 252,348
| Net book value |  |  |  |  |  |  |
| At 30 April 2025 | 20,303 | 39,174 | 104,903 | 47,464 | 1,909 | 3,717 | 217,470
| At 30 April 2024 | 30,704 | 43,937 | 901 | 41,305 | - | 2,807 | 119,654
Page 8

PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods | 10,806 | 16,374
|  | 10,806 | 16,374
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 44,893 | 28,494
| Other debtors | 21,078 | 22,561
| Prepayments and accrued income | 9,391 | 19,076
| Amounts owed by group undertakings | 10 | 10
|  | 75,372 | 70,141
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 25,720 | 9,942
| Less: bank overdrafts | (3,164) | (18,988)
|  | 22,556 | (9,046)
Page 9
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 3,164 | 18,988
| Bank loans | 10,648 | 13,579
| Trade creditors | 48,826 | 52,309
| Amounts owed to group undertakings | 128,856 | 84,495
| Other taxation and social security | 15,508 | 76,546
| Obligations under finance lease and hire purchase contracts | 21,687 | 956
| Other creditors | 443,169 | 391,315
| Accruals and deferred income | 43,000 | 2,050
|  | 714,858 | 640,238
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 727 | 10,951
| Net obligations under finance leases and hire purchase contracts | 18,724 | -
|  | 19,451 | 10,951
Page 10
PLOUGH GREAT BENTLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,648 | 13,579
|  | 10,648 | 13,579
| Amounts falling due 1-2 years |  |
| Other loans | 727 | 10,951
|  | 727 | 10,951
|  | 11,375 | 24,530
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,339 (2024: £2,626). Contributions totalling £1,418 (2024: £689) were payable to the fund at the balance sheet date and are included in creditors.
13. | Controlling party
The immediate parent company is AB Patel Investments Limited, a company registered in England and Wales.
Page 11