REGISTERED NUMBER: 07018862 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Ben And Bill's Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

J M Patel

P A Lambe

SECRETARY:

P A Lambe

REGISTERED OFFICE:

Fairfields Farm

Fordham Road

Wormingford

Colchester

CO6 3AQ

REGISTERED NUMBER:

07018862 (England and Wales)

ACCOUNTANTS:

Suzanne Cater ACA

Shepperton Studios

Room 147 Building 14

Studios Road

Shepperton

Middlesex

TW17 0QD

FIXED ASSETS

Tangible assets

4

10,852

13,183

CURRENT ASSETS

Stocks

188,726

227,719

Debtors

5

523,391

333,472

Cash at bank

191,115

61,868

903,232

623,059

CREDITORS

Amounts falling due within one year

6

531,863

368,651

NET CURRENT ASSETS

371,369

254,408

TOTAL ASSETS LESS CURRENT LIABILITIES

382,221

267,591

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

90,842

90,842

Retained earnings

291,279

176,649

382,221

267,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

P A Lambe - Director

1.	STATUTORY INFORMATION

Ben And Bill's 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

41,401

Additions

2,637

Disposals

(2,261

)

At 30 September 2025

41,777

DEPRECIATION

At 1 October 2024

28,218

Charge for year

4,711

Eliminated on disposal

(2,004

)

At 30 September 2025

30,925

NET BOOK VALUE

At 30 September 2025

10,852

At 30 September 2024

13,183

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

507,983

331,753

Other debtors

15,408

1,719

523,391

333,472

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

368,546

287,776

Taxation and social security

59,713

28,339

Other creditors

103,604

52,536

531,863

368,651

7.	RELATED PARTY DISCLOSURES

£11,409 was loaned to Mr PA Lambe , a Director of the Company all of which has since been repaid.

During the year £100,000 was loaned to the Company by JM Patel, a Director of the company which has since been repaid.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Suzanne Cater ACA

Shepperton Studios

Room 147 Building 14

Studios Road

Shepperton

Middlesex

TW17 0QD

Date: .............................................