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Registration number: 15012748

Benroc Engineering Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Benroc Engineering Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 8

Benroc Engineering Limited

Company Information

Directors | Mr Neil Cross Mr M Bennett

Registered office | Barclays Bank Chambers 18 High Street High Street Tenby Pembrokeshire SA70 7HD

Benroc Engineering Limited

(Registration number: 15012748)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 38,385 | 24,647
Current assets |  |  |
Debtors | 6 | 57,524 | 34,728
Cash at bank and in hand |  | 28,867 | 19,572
|  | 86,391 | 54,300
Creditors: Amounts falling due within one year | 7 | (77,501) | (39,703)
Net current assets |  | 8,890 | 14,597
Total assets less current liabilities |  | 47,275 | 39,244
Provisions for liabilities |  | (621) | (3,753)
Net assets |  | 46,654 | 35,491
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 46,554 | 35,391
Total equity |  | 46,654 | 35,491

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 12 February 2026 and signed on its behalf by:

......................................... Mr Neil Cross Director | ......................................... Mr M Bennett Director |

Benroc Engineering Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Barclays Bank Chambers
18 High Street
High Street
Tenby
Pembrokeshire
SA70 7HD

These financial statements were authorised for issue by the Board on 12 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Benroc Engineering Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Fixtures and fittings | 25% reducing balance
Motor Vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Benroc Engineering Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Benroc Engineering Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 11,484 | 478

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 502 | 24,623 | - | 25,125
Additions | - | 9,502 | 15,721 | 25,223
At 31 July 2025 | 502 | 34,125 | 15,721 | 50,348
Depreciation
At 1 August 2024 | 10 | 468 | - | 478
Charge for the year | 123 | 8,414 | 2,948 | 11,485
At 31 July 2025 | 133 | 8,882 | 2,948 | 11,963
Carrying amount
At 31 July 2025 | 369 | 25,243 | 12,773 | 38,385
At 31 July 2024 | 492 | 24,155 | - | 24,647

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 54,181 | 32,598
Prepayments | 3,343 | 1,130
Other debtors | - | 1,000
| 57,524 | 34,728

Benroc Engineering Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 9 | 48,147 | 530
Trade creditors |  | 5,548 | 16,788
Taxation and social security |  | 7,854 | -
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | - | 20,047
Corporation tax liability |  | 13,838 | -
Other creditors |  | 2,114 | 2,338
|  | 77,501 | 39,703

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

Benroc Engineering Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

9 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Bank overdrafts | 3,081 | -
HP and finance lease liabilities | 45,066 | 530
| 48,147 | 530

10 | Related party transactions

Transactions with directors

2025 | At 1 August 2024 £ | At 31 July 2025 £
Mr Neil Cross
This loan is interest free and repayable on demand | (268) | (268)
Mr M Bennett
This loan is interest free and repayable on demand | (262) | (262)

2024 | At 19 July 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Mr Neil Cross
This loan is interest free and repayable on demand | - | 50 | (318) | (268)
Mr M Bennett
This loan is interest free and repayable on demand | - | 5,050 | (5,312) | (262)

Other transactions with directors

At the reporting date the balance owed to the director/s was £45,066.04 (2024 : £530). This loan is interest free and repayable on demand.