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Registered number: 08159934
Ben Rose Estate Agents Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 23 July 2025
Contents
Page
Accountant's Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Accountant's Report
This report is made to the director in accordance with the terms of our engagement, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 23 July 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
CCS Accountancy Services
23/04/2026
CCS Accountancy Services
14A Charles Street
Wigan
WN1 2BP
Page 1
Page 2
Abridged Balance Sheet
Registered number: 08159934
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 178,910 204,653
Investments 5 10,000 10,000
188,910 214,653
CURRENT ASSETS
Debtors 161,973 22,922
Cash at bank and in hand 799,283 215,841
961,256 238,763
Creditors: Amounts Falling Due Within One Year (581,784 ) (65,378 )
NET CURRENT ASSETS (LIABILITIES) 379,472 173,385
TOTAL ASSETS LESS CURRENT LIABILITIES 568,382 388,038
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (511 ) (2,839 )
NET ASSETS 567,871 385,199
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account 567,866 385,194
SHAREHOLDERS' FUNDS 567,871 385,199
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For the year ending 23 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 23 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ben Rose
Director
23/04/2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Ben Rose Estate Agents Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08159934 . The registered office is 12 Cleveland Street, Chorley, Lancs, PR7 1BH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 50%
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2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 22)
21 22
4. Tangible Assets
Total
£
Cost
As at 24 July 2024 299,412
Additions 2,455
As at 23 July 2025 301,867
Depreciation
As at 24 July 2024 94,759
Provided during the period 28,198
As at 23 July 2025 122,957
Net Book Value
As at 23 July 2025 178,910
As at 24 July 2024 204,653
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5. Investments
Total
£
Cost or Valuation
As at 24 July 2024 10,000
As at 23 July 2025 10,000
Provision
As at 24 July 2024 -
As at 23 July 2025 -
Net Book Value
As at 23 July 2025 10,000
As at 24 July 2024 10,000
6. Deferred Taxation
The provision for deferred tax is made up as follows:
Deferred Tax
Balance at 24th July 2024                  £2,839
Provided during the year                  (£2,328)
Balance at 23rd July 2025                  £511
2025 2024
£ £
Other timing differences 511 2,839
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
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