Company registration number 08083737 (England and Wales)
BENEROSE LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
BENEROSE LTD
COMPANY INFORMATION
Directors
Mr J Harringman
Mr E Harringman
Company number
08083737
Registered office
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Accountants
Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Business address
T/A Trade Oak
Pattenden Lane
Marden
Tonbridge
TN12 9QJ
BENEROSE LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Statement of income and retained earnings
3
Balance sheet
4
Notes to the financial statements
5 - 8
BENEROSE LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 May 2025.

Principal activities

The principal activity of the company in the year under review was that of supply of prefabricated buildings.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr J Harringman
Mr E Harringman
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J Harringman
Director
11 February 2026
BENEROSE LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BENEROSE LTD
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH
United Kingdom
11 February 2026
BENEROSE LTD
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
2025
2024
£
£
Turnover
2,431,432
2,785,499
Cost of sales
(1,437,971)
(1,755,629)
Gross profit
993,461
1,029,870
Administrative expenses
(839,825)
(919,150)
Operating profit
153,636
110,720
Interest receivable and similar income
4,498
5,850
Profit before taxation
158,134
116,570
Tax on profit
(48,198)
(11,914)
Profit for the financial year
109,936
104,656
Retained earnings brought forward
272,500
274,807
Dividends
(115,370)
(106,963)
Retained earnings carried forward
267,066
272,500

The profit and loss account has been prepared on the basis that all operations are continuing operations.

BENEROSE LTD
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
355,416
390,073
Investments
4
100
100
355,516
390,173
Current assets
Stocks
155,325
271,114
Debtors
5
422,632
472,472
Cash at bank and in hand
406,263
408,724
984,220
1,152,310
Creditors: amounts falling due within one year
6
(968,315)
(1,098,757)
Net current assets
15,905
53,553
Total assets less current liabilities
371,421
443,726
Creditors: amounts falling due after more than one year
7
(104,353)
(171,224)
Net assets
267,068
272,502
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
267,066
272,500
Total equity
267,068
272,502

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

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved by the board of directors and authorised for issue on 11 February 2026 and are signed on its behalf by:
Mr J Harringman
Director
Company registration number 08083737 (England and Wales)
BENEROSE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
1
Accounting policies
Company information

Benerose Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

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 principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

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:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Investments in subsidiary undertakings are recognised at cost.

1.5
Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

BENEROSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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 profit and loss account, 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.

1.7
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
13
13
BENEROSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 June 2024
463,979
5,736
8,226
22,098
500,039
Additions
293
2,251
911
-
0
3,455
At 31 May 2025
464,272
7,987
9,137
22,098
503,494
Depreciation and impairment
At 1 June 2024
88,558
3,157
4,716
13,535
109,966
Depreciation charged in the year
32,783
901
2,287
2,141
38,112
At 31 May 2025
121,341
4,058
7,003
15,676
148,078
Carrying amount
At 31 May 2025
342,931
3,929
2,134
6,422
355,416
At 31 May 2024
375,421
2,579
3,510
8,563
390,073
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
116,544
168,798
Other debtors
297,470
294,651
Prepayments and accrued income
8,618
9,023
422,632
472,472
BENEROSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
55,298
55,298
Other borrowings
-
0
28,703
Trade creditors
276,773
279,135
Corporation tax
48,198
11,914
Other taxation and social security
56,393
35,933
Deferred income
479,121
637,552
Other creditors
48,732
46,422
Accruals and deferred income
3,800
3,800
968,315
1,098,757
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
11,573
Obligations under finance leases
104,353
159,651
104,353
171,224
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