Company registration number 00210739 (England and Wales)
BEN BENNETT JR LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2025
BEN BENNETT JR LIMITED
COMPANY INFORMATION
Directors
Ms J Bennett
Mrs N Bennett
Mr D Barks
Secretary
Mr I Wingfield
Company number
00210739
Registered office
Danecourt
Lisle Road
Rotherham
S60 2RL
Auditor
Sumer Auditco Limited
Albert Works
Sidney Street
Sheffield
S1 4RG
Bankers
HSBC
35 College Street
Rotherham
South Yorkshire
S65 1AF
BEN BENNETT JR LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Statement of cash flows
10
Notes to the financial statements
11 - 25
BEN BENNETT JR LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 DECEMBER 2025
- 1 -

The directors present the strategic report for the year ended 30 December 2025.

Review of the business

We aim to present a balanced and comprehensive review of the developments and performance of our business during the year and its position at the year-end. Our review is consistent with the size and non-complex nature of our medium sized business and is written in the context of the risks and uncertainties we face.

The Company is split into t hree main divisions plus the smaller UK Blade division:

- Grange Mill Quarry – high purity limestone in lumps and powders

- Eastwood Rolling Mills – production of cold rolled mild, carbon and hardened and tempered steel strip

- Nature Tech Farm Services – production of a general purpose absorbent, dry disinfectant powder for use as agricultural bedding material

- UK Blade – manufacture of small hacksaws.

Development and performance

Movements in turnovers of the various activities of the Company were as follows:

- Sales of limestone products -4%

- Sales of steel strip -11%

- Sales of agricultural products +10%

- Sales of small hacksaws -33%

Capital expenditure was higher in 2025 compared to 2024 due to significant investment in our mobile equipment. All investment was funded by free cashflow and the company continues to be debt free.

Operating profit increase to £1,437,659 in 2025 up from £1,276,870 in 2024 (+15%). Profit before taxation was up £189,374 in the year, due to a one-off sale of limestone product.

We anticipate volumes to remain relatively flat for 2026 across all areas of the business and operating profit to be in line with 2024.

Key performance indicators

We consider that our key financial performance indicators are those that communicate the financial performance and strength of the Company as a whole, these being turnover, movements in operating profit and net profits after tax.

On behalf of the board

Ms J Bennett
Director
15 May 2026
BEN BENNETT JR LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 DECEMBER 2025
- 2 -
The directors present their report and financial statements for the year ended 30 December 2025.
Principal activities

The principal activity of the company continued to be that of quarrying of limestone, the manufacture of cold rolled and hardened and tempered steel strip and the manufacture of small hacksaws. Alongside this, the company produces agricultural animal bedding.

Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Ms J Bennett
Mrs N Bennett
Mr D Barks
Mr B Bennett
(Resigned 9 May 2025)
Auditor

Sumer Auditco Limited were appointed as auditor to the company following BHP LLP becoming part of the Sumer Group on 31 December 2025, which required a change in audit firm to comply with applicable regulatory requirements.

In accordance with section 487(2) of the Companies Act 2006, Sumer Auditco Limited are deemed to be reappointed annually.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BEN BENNETT JR LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 3 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Ms J Bennett
Director
15 May 2026
BEN BENNETT JR LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEN BENNETT JR LIMITED
- 4 -
Opinion

We have audited the financial statements of Ben Bennett Jr Limited (the 'company') for the year ended 30 December 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

BEN BENNETT JR LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEN BENNETT JR LIMITED (CONTINUED)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the Company through discussions with directors and other management, and from our commercial knowledge and experience of the trade;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Company;

- we assessed the extent of compliance with the laws and regulations considered above through making enquiries of management; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

BEN BENNETT JR LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEN BENNETT JR LIMITED (CONTINUED)
- 6 -

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by;

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risks of fraud through management bias and override controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- discussions with senior management regarding relevant regulations and reviewing the company’s legal and professional fees.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the director’s and other management and the inspection of regulatory and legal correspondence.

As part of our audit, we addressed the risk of management override of internal controls, including testing of journals and review of the nominal ledger. We evaluated whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Daniel Varley (Senior Statutory Auditor)
For and on behalf of Sumer Auditco Limited, Statutory Auditor
Chartered Accountants
Albert Works
Sidney Street
Sheffield
S1 4RG
18 May 2026
BEN BENNETT JR LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 DECEMBER 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
11,867,538
12,461,392
Cost of sales
(6,526,774)
(7,390,757)
Gross profit
5,340,764
5,070,635
Administrative expenses
(4,069,893)
(3,819,451)
Other operating income
166,788
25,686
Operating profit
4
1,437,659
1,276,870
Interest receivable and similar income
7
278,577
239,780
Gain on investments
8
211,910
222,122
Profit before taxation
1,928,146
1,738,772
Tax on profit
9
(470,153)
(427,654)
Profit for the financial year
1,457,993
1,311,118

The profit and loss account has been prepared on the basis that all operations are continuing operations.

BEN BENNETT JR LIMITED
BALANCE SHEET
AS AT 30 DECEMBER 2025
30 December 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
10
55,417
62,417
Other intangible assets
10
408,537
435,181
Total intangible assets
463,954
497,598
Tangible assets
11
7,500,024
6,688,071
Investments
12
2,977,068
2,706,984
10,941,046
9,892,653
Current assets
Stocks
14
333,246
357,325
Debtors
15
3,688,749
3,599,905
Cash at bank and in hand
3,963,364
3,414,003
7,985,359
7,371,233
Creditors: amounts falling due within one year
16
(1,690,785)
(1,680,259)
Net current assets
6,294,574
5,690,974
Total assets less current liabilities
17,235,620
15,583,627
Provisions for liabilities
Deferred tax liability
17
2,068,000
1,874,000
(2,068,000)
(1,874,000)
Net assets
15,167,620
13,709,627
Capital and reserves
Called up share capital
19
18,990
18,990
Capital redemption reserve
6,010
6,010
Profit and loss reserves
15,142,620
13,684,627
Total equity
15,167,620
13,709,627

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 15 May 2026 and are signed on its behalf by:
Ms J Bennett
Director
Company registration number 00210739 (England and Wales)
BEN BENNETT JR LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 DECEMBER 2025
- 9 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 31 December 2023
18,990
6,010
12,373,509
12,398,509
Year ended 30 December 2024:
Profit and total comprehensive income
-
-
1,311,118
1,311,118
Balance at 30 December 2024
18,990
6,010
13,684,627
13,709,627
Year ended 30 December 2025:
Profit and total comprehensive income
-
-
1,457,993
1,457,993
Balance at 30 December 2025
18,990
6,010
15,142,620
15,167,620
BEN BENNETT JR LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 DECEMBER 2025
- 10 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
23
2,792,768
2,244,295
Income taxes paid
(511,819)
(101,424)
Net cash inflow from operating activities
2,280,949
2,142,871
Investing activities
Purchase of tangible fixed assets
(2,470,335)
(1,793,922)
Proceeds from disposal of tangible fixed assets
518,344
212,550
Purchase of investments
(396,756)
-
0
Proceeds from disposal of investments
338,582
191,591
Interest received
198,535
189,169
Dividends received
40,821
44,701
Other income received from investments
39,221
5,910
Net cash used in investing activities
(1,731,588)
(1,150,001)
Net increase in cash and cash equivalents
549,361
992,870
Cash and cash equivalents at beginning of year
3,414,003
2,421,133
Cash and cash equivalents at end of year
3,963,364
3,414,003
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2025
- 11 -
1
Accounting policies
Company information

Ben Bennett Jr Limited is a private company limited by shares incorporated in England and Wales. The registered office is Danecourt, Lisle Road, Rotherham, S60 2RL.

1.1
Basis of preparation

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.

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

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets - goodwill

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

Amortisation 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:

Goodwill
3.5% straight line
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Mineral Rights
5% straight line
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
1
Accounting policies
(Continued)
- 12 -
1.6
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:

Freehold land
No depreciation
Freehold buildings
10% reducing balance
Plant and machinery
10% to 30% 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.

1.7
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and wherever there is an indication that the asset may be impaired.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
1
Accounting policies
(Continued)
- 13 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
1
Accounting policies
(Continued)
- 14 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
1
Accounting policies
(Continued)
- 15 -
1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.13
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.14
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 profit and loss account 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.15
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.16
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.17
Leases

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful economic life of assets

The Directors have used their knowledge of the business to estimate the useful economic life of the assets held by the business.

The requirements in FRS 102 refer to disclosures for each ‘class’ of tangible assets. A class is a grouping of assets of a similar nature and use in a company’s operations. The accounting policies for these judgements can be seen in the accounting policies note.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 17 -
3
Turnover and other revenue

An analysis of the company's turnover is as follows:

2025
2024
£
£
Turnover analysed by class of business
Limestone quarrying
9,572,687
9,948,671
Cold rolled steel strip
1,747,653
1,954,585
Blade manufacture
101,929
151,766
Animal bedding
445,269
406,370
11,867,538
12,461,392
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
11,815,383
12,413,282
Exports
52,155
48,110
11,867,538
12,461,392
2025
2024
£
£
Other revenue
Interest income
198,535
189,169
Dividends received
40,821
44,701
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
17,600
16,750
Depreciation of tangible fixed assets
1,169,986
1,145,716
Profit on disposal of tangible fixed assets
(29,948)
(8,600)
Amortisation of intangible assets
33,644
33,644
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 18 -
5
Employees

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

2025
2024
Number
Number
Limestone quarrying
41
41
Cold rolled steel strip
10
10
Blade manufacture
-
4
Head office
9
9
Total
60
64

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
3,223,617
3,092,818
Social security costs
356,798
334,364
Pension costs
193,111
151,679
3,773,526
3,578,861
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
602,099
587,835
Company pension contributions to defined contribution schemes
36,738
35,035
638,837
622,870

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 3 (2024 - 3).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
372,389
358,067
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 19 -
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
102,238
104,514
Other interest income
96,297
84,655
Total interest revenue
198,535
189,169
Other income from investments
Dividends received
40,821
44,701
239,356
233,870
Income from fixed asset investments
Income from other fixed asset investments
39,221
5,910
Total income
278,577
239,780
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
102,238
104,514
Dividends from financial assets measured at fair value through profit or loss
40,821
44,701
8
Amounts written off investments
2025
2024
£
£
Fair value gains/(losses) on financial instruments
Gain on financial assets held at fair value through profit or loss
211,910
222,122
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
270,377
350,654
Adjustments in respect of prior periods
5,776
-
0
Total current tax
276,153
350,654
Deferred tax
Origination and reversal of timing differences
194,000
77,000
Total tax charge
470,153
427,654
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
9
Taxation
(Continued)
- 20 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,928,146
1,738,772
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
482,037
434,693
Tax effect of expenses that are not deductible in determining taxable profit
1,879
1,565
Tax effect of income not taxable in determining taxable profit
(62,783)
(58,713)
Adjustments in respect of prior years
5,776
-
0
Permanent capital allowances in excess of depreciation
2,368
(706)
Other permanent differences
-
0
(13,792)
Exempt dividends
(7,339)
(7,506)
Chargable gains
46,669
71,928
Movement in deferred tax not recognised
1,546
185
Taxation charge for the year
470,153
427,654
10
Intangible fixed assets
Goodwill
Mineral Rights
Total
£
£
£
Cost
At 31 December 2024 and 30 December 2025
198,270
532,876
731,146
Amortisation and impairment
At 31 December 2024
135,853
97,695
233,548
Amortisation charged for the year
7,000
26,644
33,644
At 30 December 2025
142,853
124,339
267,192
Carrying amount
At 30 December 2025
55,417
408,537
463,954
At 30 December 2024
62,417
435,181
497,598
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 21 -
11
Tangible fixed assets
Freehold buildings
Plant and machinery
Total
£
£
£
Cost
At 31 December 2024
1,910,685
13,050,653
14,961,338
Additions
36,379
2,433,956
2,470,335
Disposals
-
0
(1,499,591)
(1,499,591)
At 30 December 2025
1,947,064
13,985,018
15,932,082
Depreciation and impairment
At 31 December 2024
275,334
7,997,933
8,273,267
Depreciation charged in the year
5,136
1,164,850
1,169,986
Eliminated in respect of disposals
-
0
(1,011,195)
(1,011,195)
At 30 December 2025
280,470
8,151,588
8,432,058
Carrying amount
At 30 December 2025
1,666,594
5,833,430
7,500,024
At 30 December 2024
1,635,351
5,052,720
6,688,071

The net book value of land and buildings includes £122 of leasehold land.

The gross book value of land and buildings includes £1,598,164 (202 4: £1,561,785) of non-depreciable assets.

12
Fixed asset investments
2025
2024
Notes
£
£
Investments in subsidiaries
13
6,499
6,499
Listed investments
2,970,569
2,700,485
2,977,068
2,706,984

The company holds 100% of the ordinary share capital of Super Limes Limited, a company incorporated in England and Wales. Super Limes Limited was dormant throughout the year.

The aggregate amount of capital and reserves of Super Limes Limited at 31 December 202 5 was £9,901 (202 4: £9,901).

Other investments are stated at fair value based on quoted market prices in active markets at the reporting date.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
12
Fixed asset investments
(Continued)
- 22 -
Movements in fixed asset investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 31 December 2024
6,499
2,700,485
2,706,984
Additions
-
396,756
396,756
Valuation changes
-
217,459
217,459
Disposals
-
(344,131)
(344,131)
At 30 December 2025
6,499
2,970,569
2,977,068
Carrying amount
At 30 December 2025
6,499
2,970,569
2,977,068
At 30 December 2024
6,499
2,700,485
2,706,984
13
Subsidiaries

Details of the company's subsidiaries at 30 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Super Limes Limited
England and Wales
Ordinary
100.00
14
Stocks
2025
2024
£
£
Raw materials and consumables
281,307
301,442
Work in progress
19,542
31,130
Finished goods and goods for resale
32,397
24,753
333,246
357,325

The company held consignment stocks at the year end amounting to £102,779 (202 4: £72,773) in respect of which the benefits and risks of holding the stock had not passed to the company.

15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,893,492
2,155,252
Other debtors
1,641,353
1,338,307
Prepayments and accrued income
153,904
106,346
3,688,749
3,599,905
BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 23 -
16
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
436,338
298,809
Amounts owed to group undertakings
9,901
9,901
Corporation tax
122,007
357,673
Other taxation and social security
531,766
443,413
Other creditors
66,576
37,032
Accruals and deferred income
524,197
533,431
1,690,785
1,680,259
17
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
1,381,000
1,224,000
Retirement benefit obligations
(3,000)
(3,000)
Capital gains
690,000
653,000
2,068,000
1,874,000
2025
Movements in the year:
£
Liability at 31 December 2024
1,874,000
Charge to profit or loss
194,000
Liability at 30 December 2025
2,068,000
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
193,111
151,679

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 24 -
19
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
'A' ordinary shares of £1 each
3,995
3,995
3,995
3,995
'B' ordinary shares of £1 each
14,995
14,995
14,995
14,995
18,990
18,990
18,990
18,990

Each 'A' shares entitles holders to full voting rights. Each 'A' share carries the right to participate in a dividend distribution. Each 'A' share carries the right to participate in a capital distribution including on a winding up. Shares are not redeemable.

The 'B' shares shall rank pari passu in all respects as one class of shares with the 'A' shares.

20
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
44,288
61,457
Years 2-5
-
0
44,288
44,288
105,745
21
Related party transactions

Included within other debtors is an amount of £1,640,666 (2024: £1,355,882) owed to the company by Ben Bennett Jr Properties Limited with an interest payable of 6.2%. A company of which Jane Bennett is also a director and shareholder.

BEN BENNETT JR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2025
- 25 -
22
Ultimate controlling party

Ben Bennett Jr Limited is ultimately controlled by The Bennett Family Trust 2025.

Norma Bennett, retains the power to appoint and remove trustees and is therefore regarded as exercising ultimate control.

23
Cash generated from operations
2025
2024
£
£
Profit after taxation
1,457,993
1,311,118
Adjustments for:
Taxation charged
470,153
427,654
Investment income
(278,577)
(239,780)
Gain on disposal of tangible fixed assets
(29,948)
(8,600)
Amortisation and impairment of intangible assets
33,644
33,644
Depreciation and impairment of tangible fixed assets
1,169,986
1,145,716
Other gains and losses
(211,910)
(222,122)
Movements in working capital:
Decrease in stocks
24,079
158,058
Increase in debtors
(88,844)
(59,222)
Increase/(decrease) in creditors
246,192
(302,171)
Cash generated from operations
2,792,768
2,244,295
24
Analysis of changes in net funds
31 December 2024
Cash flows
30 December 2025
£
£
£
Cash at bank and in hand
3,414,003
549,361
3,963,364
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