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COMPANY REGISTRATION NUMBER: 07642705

BEN RAFTERY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 May 2025

BEN RAFTERY LIMITED

STATEMENT OF FINANCIAL POSITION

31 May 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Investments | 4 |  | 2,171,500 |  | 2,171,500

CURRENT ASSETS

Debtors | 5 | 94,000 |  | 67,000 |

CREDITORS: amounts falling due within one year | 6 | 94,000 |  | 67,000 |
|  | ------------ |  | ------------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 2,171,500 |  | 2,171,500
|  | ------------ |  | ------------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 500,000 |  | 500,000
Share premium account |  | 1,660,750 |  | 1,660,750
Profit and loss account |  | 10,750 |  | 10,750
|  | ------------ |  | ------------
SHAREHOLDERS FUNDS |  | 2,171,500 |  | 2,171,500
|  | ------------ |  | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 17 February 2026 , and are signed on behalf of the board by:

Mr B J Raftery |
Director |

Company registration number: 07642705

BEN RAFTERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Parklands Close, Loddington, Kettering, Northamptonshire, NN14 1LG.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Fixed asset investments in group undertakings are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. INVESTMENTS

| Shares in group undertakings
| £
Cost |
At 1 June 2024 and 31 May 2025 | 2,171,500
| ------------
Impairment |
At 1 June 2024 and 31 May 2025 | –
| ------------

Carrying amount |
At 31 May 2025 | 2,171,500
| ------------
At 31 May 2024 | 2,171,500
| ------------

5. DEBTORS

| 2025 | 2024
| £ | £
Other debtors | 94,000 | 67,000
| -------- | --------

6. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 94,000 | 67,000
| -------- | --------

7. RELATED PARTY TRANSACTIONS
During the year the company undertook the following transactions with related parties: The director has advanced monies to the company. At 31 May 2025 the amount due from the company was £94,000 (2024 - £67,000). The loan is interest free and unsecured.