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Registered number: 00213828 BENNETT'S STORES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
BENNETT'S STORES LIMITED REGISTERED NUMBER: 00213828 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Tangible assets | 4 |  | 2,149 |  | 2,866
Investment property | 5 |  | 2,852,071 |  | 2,796,148
|  |  | 2,854,220 |  | 2,799,014
Current assets |  |  |  |  |
Debtors | 6 | 2,145 |  | 2,463 |
Current asset investments |  | 32,404 |  | - |
Cash at bank and in hand | 8 | 49,219 |  | 119,297 |
|  | 83,768 |  | 121,760 |
Creditors: amounts falling due within one year | 9 | (20,285) |  | (45,466) |
Net current assets |  |  | 63,483 |  | 76,294
Total assets less current liabilities |  |  | 2,917,703 |  | 2,875,308
Creditors: amounts falling due after more than one year | 10 |  | (62,280) |  | (42,547)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (452,794) |  | (438,813) |
|  |  | (452,794) |  | (438,813)
Net assets |  |  | 2,402,629 |  | 2,393,948
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 10,000 |  | 10,000
Investment property reserve |  |  | 1,728,997 |  | 1,687,055
Profit and loss account |  |  | 663,632 |  | 696,893
|  |  | 2,402,629 |  | 2,393,948
Page 1
BENNETT'S STORES LIMITED REGISTERED NUMBER: 00213828 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider 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 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. 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 profit and loss account 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 on 31 March 2026.
................................................ James Richard John Woodvine
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Bennett's Stores Limited, 00213828, is a private limited company limited by shares incorporated in England and Wales, with its registered office and principal place of business at The Old Bakery, Main Road, Pontesbury, Shrewsbury, Shropshire, SY5 0RR. 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 | 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: 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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, on a reducing balance basis or using the straight line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% reducing balance
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 4
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
Page 5
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 October 2024 | 12,080
| At 30 September 2025 | 12,080
| Depreciation |
| At 1 October 2024 | 9,214
| Charge for the year on owned assets | 717
| At 30 September 2025 | 9,931
| Net book value |
| At 30 September 2025 | 2,149
| At 30 September 2024 | 2,866
Page 6
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 2,796,148
| Surplus on revaluation | 55,923
| At 30 September 2025 | 2,852,071
The 2025 valuations were made by the directors, on an open market value basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 October 2024 | 1,687,055 | 1,773,162
| Net deficit in movement properties | 41,942 | (86,107)
| At 30 September 2025 | 1,728,997 | 1,687,055
Page 7
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 2,145 | 2,463
|  | 2,145 | 2,463
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 32,404 | -
|  | 32,404 | -
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 49,219 | 119,297
|  | 49,219 | 119,297
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,000
| Trade creditors | 551 | 1,266
| Other taxation and social security | 2,769 | 17,108
| Other creditors | 14,205 | 12,937
| Accruals and deferred income | 2,760 | 4,155
|  | 20,285 | 45,466
Page 8
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 15,000
| Amounts owed to group undertakings | 62,280 | 27,547
|  | 62,280 | 42,547
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 10,000
|  | - | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 15,000
|  | - | 15,000
|  | - | 25,000
Page 9
BENNETT'S STORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 500 (2024 - 500) Ordinary A shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary B shares of £1.00 each | 500 | 500
|  | 2,125 (2024 - 2,125) Ordinary C shares of £1.00 each | 2,125 | 2,125
|  | 2,125 (2024 - 2,125) Ordinary D shares of £1.00 each | 2,125 | 2,125
|  | 1,000 (2024 - 1,000) Ordinary E shares of £1.00 each | 1,000 | 1,000
|  | 3,750 (2024 - 3,750) Ordinary F shares of £1.00 each | 3,750 | 3,750
|  |  | 10,000 | 10,000
Page 10