Ben Ross Plastering Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04734774 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Ben Ross Plastering Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mr S J Ross

SECRETARY:

REGISTERED OFFICE:

12 Austrey Road,

Warton

Tamworth

Staffordshire

B79 0HW

REGISTERED NUMBER:

04734774 (England and Wales)

ACCOUNTANTS:

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

BANKERS:

Barclays Bank plc

Long Street

Atherstone

Warwickshire

CV9 1AZ

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ben Ross Plastering Ltd for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ben Ross Plastering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ben Ross Plastering Ltd and state those matters that we have agreed to state to the director of Ben Ross Plastering Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ben Ross Plastering Ltd and its director for our work or for this report.

It is your duty to ensure that Ben Ross Plastering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ben Ross Plastering Ltd. You consider that Ben Ross Plastering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ben Ross Plastering Ltd. 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 statutory financial statements.

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

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

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

70,536

79,233

70,536

79,233

CURRENT ASSETS

Cash at bank

2,000

-

CREDITORS

Amounts falling due within one year

6

22,250

45,249

NET CURRENT LIABILITIES

(20,250

)

(45,249

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

50,286

33,984

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

50,285

33,983

SHAREHOLDERS' FUNDS

50,286

33,984

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 April 2026 and were signed by:

Mr S J Ross - Director

1.	STATUTORY INFORMATION

Ben Ross Plastering 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

7,500

AMORTISATION

At 1 September 2024

and 31 August 2025

7,500

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 September 2024

137,069

39,300

176,369

Additions

14,815

-

14,815

At 31 August 2025

151,884

39,300

191,184

DEPRECIATION

At 1 September 2024

65,499

31,637

97,136

Charge for year

21,596

1,916

23,512

At 31 August 2025

87,095

33,553

120,648

NET BOOK VALUE

At 31 August 2025

64,789

5,747

70,536

At 31 August 2024

71,570

7,663

79,233

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Hire purchase contracts

-

1

Trade creditors

2,000

Tax

5,523

7,966

VAT

4,333

250

Directors' current accounts

9,774

34,442

Accrued expenses

620

590

22,250

45,249

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

1

Ordinary shares

£1

1

8.

RESERVES

Retained

earnings

£

At 1 September 2024

33,983

Profit for the year

16,302

At 31 August 2025

50,285

9.	RELATED PARTY DISCLOSURES

The company was under the control of Mr. S. J. Ross throughout the current and previous year. Mr. Ross is the managing director and majority shareholder.