REGISTERED NUMBER: 02675754 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Rodger Bentley (Power Equipment) Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

Mr. R Bentley

Mrs. S E Bentley

Registered office:

20 - 21 Middle Street South

Driffield

East Yorkshire

YO25 6PS

Registered number:

02675754 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Tangible assets

4

85,114

90,291

CURRENT ASSETS

Stocks

5

35,203

38,294

Debtors

6

6,454

2,788

41,657

41,082

CREDITORS

Amounts falling due within one year

7

81,695

87,706

NET CURRENT LIABILITIES

(40,038

)

(46,624

)

TOTAL ASSETS LESS CURRENT LIABILITIES

45,076

43,667

CREDITORS

Amounts falling due after more than one year

8

(32,560

)

(17,738

)

PROVISIONS FOR LIABILITIES

9

(3,726

)

(4,710

)

NET ASSETS

8,790

21,219

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

7,790

20,219

SHAREHOLDERS' FUNDS

8,790

21,219

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

Mr. R Bentley - Director

Mrs. S E Bentley - Director

1.	STATUTORY INFORMATION

Rodger Bentley (Power Equipment) Limited 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.

Plant and machinery

-

at variable rates on reducing balance

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

9,688

81,454

28,101

43,667

162,910

DEPRECIATION

At 1 October 2024

9,688

15,951

21,970

25,010

72,619

Charge for year

-

-

513

4,664

5,177

At 30 September 2025

9,688

15,951

22,483

29,674

77,796

NET BOOK VALUE

At 30 September 2025

-

65,503

5,618

13,993

85,114

At 30 September 2024

-

65,503

6,131

18,657

90,291

5.

STOCKS

2025

2024

£

£

Stocks

35,203

38,294

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,066

2,788

Prepayments and accrued income

2,388

-

6,454

2,788

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

42,594

31,542

Hire purchase contracts

7,679

7,679

Trade creditors

12,522

12,317

Corporation tax

414

3,351

Social security and other taxes

-

1,408

VAT

9,264

11,947

Other creditors

204

281

Directors' current accounts

6,369

17,175

Accrued expenses

2,649

2,006

81,695

87,706

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

Hire purchase contracts

2,560

10,238

Directors' loan accounts

30,000

-

32,560

17,738

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,726

4,710

Deferred

tax

£

Balance at 1 October 2024

4,710

Provided during year

(984

)

Balance at 30 September 2025

3,726

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000