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Registration number: 11813581

Bennett Whitehouse Group Limited
Unaudited Filleted Financial Statements
for the Period from 1 October 2024 to 21 July 2025

Bennett Whitehouse Group Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 11

Bennett Whitehouse Group Limited

(Registration number: 11813581)
Statement of Financial Position as at 21 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 131,210 | 5,167
Tangible assets | 5 | 85,979 | 162,830
Investments | 6 | 136,253 | 136,253
|  | 353,442 | 304,250
Current assets |  |  |
Debtors | 7 | 120,776 | 196,131
Cash at bank and in hand |  | 50,377 | 45,677
|  | 171,153 | 241,808
Creditors: Amounts falling due within one year | 8 | (118,330) | (124,883)
Net current assets |  | 52,823 | 116,925
Total assets less current liabilities |  | 406,265 | 421,175
Creditors: Amounts falling due after more than one year | 8 | - | (132,232)
Provisions for liabilities |  | (17,952) | (37,165)
Net assets |  | 388,313 | 251,778
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | 388,312 | 251,777
Shareholders' funds |  | 388,313 | 251,778

Bennett Whitehouse Group Limited

(Registration number: 11813581)
Statement of Financial Position as at 21 July 2025 (continued)

For the financial period ending 21 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 period 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 19 April 2026 and signed on its behalf by:

Gavin Whitehouse Director

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company changed its name on 6th October 2023.

The address of its registered office is:
Waterfront One
Waterfront Business Park
Brierley Hill
West Midlands
DY5 1LX
England

Principal activity

The principal activity of the company is accounting and auditing activities.

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).
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings compromise a small group.

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.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

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

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

2 | Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for services rendered in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
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 statement of financial position 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
Short leasehold property | 20% straight line
Fittings, fixtures and equipment | 20% straight line
Computer equipment | 33.33% straight line

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

2 | Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Intangible asset - Vehicle registration plate | Not amortised

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

2 | Accounting policies (continued)

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 statement of comprehensive income 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 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 statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2024 - 4).

4 | Intangible assets

| Trademarks, patents and licenses £ | Other intangible assets £ | Total £
Cost or valuation
At 1 October 2024 | - | 5,167 | 5,167
Additions acquired separately | 131,210 | - | 131,210
Disposals | - | (5,167) | (5,167)
At 21 July 2025 | 131,210 | - | 131,210
Amortisation
Carrying amount
At 21 July 2025 | 131,210 | - | 131,210
At 30 September 2024 | - | 5,167 | 5,167

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

5 | Tangible assets

| Short leasehold land and buildings £ | Fixtures, fittings and equipment £ | Plant and machinery £ | Computer equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 69,233 | 57,399 | 1,572 | 11,327 | 58,602 | 198,133
Additions | - | 740 | - | 2,044 | - | 2,784
Disposals | - | - | (1,572) | - | (58,602) | (60,174)
At 21 July 2025 | 69,233 | 58,139 | - | 13,371 | - | 140,743
Depreciation
At 1 October 2024 | 13,313 | 11,694 | 175 | 5,237 | 4,883 | 35,302
Charge for the period | 11,167 | 10,487 | 423 | 2,866 | 6,643 | 31,586
Eliminated on disposal | - | - | (598) | - | (11,526) | (12,124)
At 21 July 2025 | 24,480 | 22,181 | - | 8,103 | - | 54,764
Carrying amount
At 21 July 2025 | 44,753 | 35,958 | - | 5,268 | - | 85,979
At 30 September 2024 | 55,919 | 45,705 | 1,397 | 6,090 | 53,719 | 162,830

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings and £44,753 (2024 - £55,920) in respect of short leasehold land and buildings.

6 | Investments

| 2025 £ | 2024 £
Fixed asset group loan | 136,253 | 136,253

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

6 | Investments (continued)

Fixed asset group loan

| £
Cost or valuation
At 1 October 2024 | 136,253

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 13,750 | 21,565
Amounts owed by related parties | - | 125,000
Other debtors | 75,000 | -
Prepayments | 32,026 | 49,566
| 120,776 | 196,131

The debtors above includes the amount of £Nil (2023: £40,000) falling due after more than one year.

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Loans and borrowings | - | 11,720
Trade creditors | 27,497 | 28,502
Taxation and social security | 85,493 | 38,381
Accruals and deferred income | 925 | 43,922
Other creditors | 4,415 | 2,358
| 118,330 | 124,883

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Loans and borrowings | - | 132,232

9 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

10 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | Repayments by director £ | At 21 July 2025 £
The Director | (102,358) | 102,358 | -

2024 | At 1 October 2023 £ | Advances to director £ | At 30 September 2024 £
The Director | (102,184) | (174) | (102,358)

Directors' loans require a minimum of twelve months notice for repayment and are interest free.

Bennett Whitehouse Group Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 21 July 2025 (continued)

10 | Related party transactions (continued)

Summary of transactions with subsidiaries

As at 21 July 2025 Bennett Whitehouse Group Limited owed £Nil to its subsidiary (2024: £Nil).