Company registration number 14417365 (England and Wales)
Benson Goldstein Ltd
Unaudited Financial Statements
For the year ended 31 October 2025
Benson Goldstein Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Benson Goldstein Ltd
Statement of financial position
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
389
518
Current assets
Debtors
5
9,800
-
0
Cash at bank and in hand
11,191
3,862
20,991
3,862
Creditors: amounts falling due within one year
6
(104,340)
(50,961)
Net current liabilities
(83,349)
(47,099)
Net liabilities
(82,960)
(46,581)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(83,060)
(46,681)
Total equity
(82,960)
(46,581)

For the financial year ended 31 October 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 directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 April 2026 and are signed on its behalf by:
Mr D R Goldstein
Director
Company registration number 14417365 (England and Wales)
Benson Goldstein Ltd
Notes to the financial statements
For the year ended 31 October 2025
- 2 -
1
Accounting policies
Company information

Benson Goldstein Ltd is a private company limited by shares incorporated in England and Wales. The company's registered number is 14417365. The registered office is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE.

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
Going concern

The company is dependent on the financial support of the directors who provide funding via their loan accounts. The directors have indicated that this support will be maintained whilst it is required and will not be withdrawn to the detriment of the company.

The company remains in a start-up phase and the directors anticipate that future profits will be generated once forecast trading levels are reached.

Accordingly, the directors adopt the going concern basis in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. Turnover is recognised as those services are provided to clients.

1.4
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:

Computers
25% Reducing Balance

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.

1.5
Financial instruments
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.

Benson Goldstein Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 3 -
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.

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 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.

2
Judgements and key sources of estimation uncertainty

There are currently no significant judgements and estimates applied by the directors which are considered key to the preparation of the financial statements.

3
Employees

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

2025
2024
Number
Number
Total
2
2
Benson Goldstein Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
654
Depreciation and impairment
At 1 November 2024
136
Depreciation charged in the year
129
At 31 October 2025
265
Carrying amount
At 31 October 2025
389
At 31 October 2024
518
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
9,800
-
0
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
104,340
50,961
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