Company Registration No. 03991751 (England and Wales)
DAVE BENNETT DISTRIBUTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Star House
Star Hill
Rochester
Kent
ME1 1UX
DAVE BENNETT DISTRIBUTION LIMITED
CONTENTS
Page
Company information
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 9
DAVE BENNETT DISTRIBUTION LIMITED
COMPANY INFORMATION
- 1 -
Director
D Bennett
Company number
03991751
Registered office
Rushenden Road
Queenborough
Kent
ME11 5HL
Accountants
TC Group
Star House
Star Hill
Rochester
Kent
ME1 1UX
DAVE BENNETT DISTRIBUTION LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
870,664
1,345,389
Current assets
Debtors
4
1,260,065
1,330,281
Cash at bank and in hand
63,427
162,452
1,323,492
1,492,733
Creditors: amounts falling due within one year
5
(1,030,220)
(999,159)
Net current assets
293,272
493,574
Total assets less current liabilities
1,163,936
1,838,963
Creditors: amounts falling due after more than one year
6
(203,676)
(270,979)
Provisions for liabilities
(222,871)
(284,792)
Net assets
737,389
1,283,192
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
737,289
1,283,092
Total equity
737,389
1,283,192

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

DAVE BENNETT DISTRIBUTION LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 12 February 2026
D Bennett
Director
Company registration number 03991751 (England and Wales)
DAVE BENNETT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Dave Bennett Distribution Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rushenden Road, Queenborough, Kent, ME11 5HL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land
50 years straight line/25 years straight line
Plant and equipment
25% straight line
Motor vehicles
6 years straight line
Office equipment
25% straight line
DAVE BENNETT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

DAVE BENNETT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7

Invoice Discounting

The company discounts its trade debts. The accounting policy is to include the trade debtors discounted with recourse under trade debtors due within one year and to record the returnable element of the proceeds under the creditors due within one year. Discount fees are charged to the profit and loss account when payable. Bad debts are bourne by the company and charged to the profit and loss account when reasonable foreseeable.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
24
40
DAVE BENNETT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
3
Tangible fixed assets
Freehold land
Plant and equipment
Motor vehicles
Office equipment
Total
£
£
£
£
£
Cost
At 1 July 2024
243,480
729,493
2,459,238
63,985
3,496,196
Additions
-
0
31,997
110,000
3,444
145,441
Disposals
(243,480)
-
0
(578,017)
-
0
(821,497)
At 30 June 2025
-
0
761,490
1,991,221
67,429
2,820,140
Depreciation and impairment
At 1 July 2024
4,316
608,199
1,491,836
46,456
2,150,807
Depreciation charged in the year
2,501
58,169
244,605
10,914
316,189
Eliminated in respect of disposals
(6,817)
-
0
(510,703)
-
0
(517,520)
At 30 June 2025
-
0
666,368
1,225,738
57,370
1,949,476
Carrying amount
At 30 June 2025
-
0
95,122
765,483
10,059
870,664
At 30 June 2024
239,164
121,294
967,402
17,529
1,345,389
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
752,686
503,677
Corporation tax recoverable
47,894
40,292
Amounts owed by group undertakings
-
0
396,728
Other debtors
422,996
355,231
Prepayments and accrued income
36,489
34,353
1,260,065
1,330,281
DAVE BENNETT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under hire purchases
64,227
64,048
Trade creditors
154,872
198,634
Amounts owed to group undertakings
254,105
-
0
Corporation tax
123,536
8,417
Other taxation and social security
199,764
168,428
Deferred income
63,701
476,442
Other creditors
134,041
42,928
Accruals and pension
35,974
40,262
1,030,220
999,159
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under hire purchases
203,676
270,979

Barclays Security Trustee Limited holds a fixed and floating charge covering all property or undertaking of the company.

Net obligations under finance leases and hire purchase agreements are secured on the specific assets financed.

7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
41,849
-
0
DAVE BENNETT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
8
Directors' transactions

During the year, the following transactions took place with the director:

Advances to the director of £131,924 (202 4 - £43,989)

Repayments to the company of £109,400 (202 4 - £19,050)

As at 3 0 June 202 5 £146,789 (2024 - £1 24,265) was due from the director.

All advances are interest free and repayable on demand.

9
Parent company

At the year end the ultimate controlling party was Dave Bennett Group Limited which owns 100% of issued share capital.

2025-06-30 2024-07-01 false false false 19 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Bennett 03991751 2024-07-01 2025-06-30 03991751 bus:Director1 2024-07-01 2025-06-30 03991751 bus:RegisteredOffice 2024-07-01 2025-06-30 03991751 2025-06-30 03991751 2024-06-30 03991751 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 03991751 core:PlantMachinery 2025-06-30 03991751 core:MotorVehicles 2025-06-30 03991751 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-06-30 03991751 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 03991751 core:PlantMachinery 2024-06-30 03991751 core:MotorVehicles 2024-06-30 03991751 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-06-30 03991751 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 03991751 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 03991751 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 03991751 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 03991751 core:CurrentFinancialInstruments 2025-06-30 03991751 core:CurrentFinancialInstruments 2024-06-30 03991751 core:ShareCapital 2025-06-30 03991751 core:ShareCapital 2024-06-30 03991751 core:RetainedEarningsAccumulatedLosses 2025-06-30 03991751 core:RetainedEarningsAccumulatedLosses 2024-06-30 03991751 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 03991751 core:PlantMachinery 2024-07-01 2025-06-30 03991751 core:MotorVehicles 2024-07-01 2025-06-30 03991751 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-01 2025-06-30 03991751 2023-07-01 2024-06-30 03991751 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 03991751 core:PlantMachinery 2024-06-30 03991751 core:MotorVehicles 2024-06-30 03991751 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-06-30 03991751 2024-06-30 03991751 core:Non-currentFinancialInstruments 2025-06-30 03991751 core:Non-currentFinancialInstruments 2024-06-30 03991751 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03991751 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03991751 bus:FRS102 2024-07-01 2025-06-30 03991751 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 03991751 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP