Ben Hughes Engineering Limited 30/09/2025 iXBRL

Company registration number: 04944372

Ben Hughes Engineering Limited

Unaudited filleted financial statements

30 September 2025

Ben Hughes Engineering Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Ben Hughes Engineering Limited

Directors and other information


	Directors	Mr. S. Griffiths
		Mr P. Reynolds


	Secretary	Mrs. S. L. Elvy


	Company number	04944372


	Registered office	Unit 8 & 9 Hendy Industrial Estate
		Pontarddulais
		Swansea
		SA4 0XP


	Business address	Unit 8-9 Hendy Industrial Estate
		Hendy
		Pontarddulais
		SA4 0XP


	Accountants	Morgan Hemp
		103-104 Walter Road
		Swansea
		SA1 5QF




	Bankers	Barclays Bank Plc

Ben Hughes Engineering Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Ben Hughes Engineering Limited

Period ended 30 September 2025

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 Hughes Engineering Limited for the period ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Ben Hughes Engineering Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Ben Hughes Engineering Limited and state those matters that we have agreed to state to the board of directors of Ben Hughes Engineering Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ben Hughes Engineering Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Ben Hughes Engineering Limited 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 Hughes Engineering Limited. You consider that Ben Hughes Engineering Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Ben Hughes Engineering Limited. 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.

Morgan Hemp

103-104 Walter Road

Swansea

SA1 5QF

8 December 2025

Ben Hughes Engineering Limited

Statement of financial position

30 September 2025

		30/09/25		31/03/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	498,979		547,188
		_______		_______
			498,979		547,188

Current assets
Stocks		95,468		50,300
Debtors	6	1,252,015		1,703,828
Cash at bank and in hand		667,039		366,893
		_______		_______
		2,014,522		2,121,021
Creditors: amounts falling due
within one year	7	( 918,527)		( 861,398)
		_______		_______
Net current assets			1,095,995		1,259,623
			_______		_______
Total assets less current liabilities			1,594,974		1,806,811

Creditors: amounts falling due
after more than one year	8		-		( 80,911)

Provisions for liabilities			( 100,982)		( 132,804)

			_______		_______
Net assets			1,493,992		1,593,096
			_______		_______

Capital and reserves
Called up share capital			46,460		46,460
Share premium account			75,136		75,136
Capital redemption reserve			9,600		9,600
Profit and loss account			1,362,796		1,461,900
			_______		_______
Shareholders funds			1,493,992		1,593,096
			_______		_______

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 December 2025 , and are signed on behalf of the board by:

Mr. S. Griffiths Mr P. Reynolds

Director Director

Company registration number: 04944372

Ben Hughes Engineering Limited

Notes to the financial statements

Period ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Unit 8 & 9 Hendy Industrial Estate, Pontarddulais, Swansea, SA4 0XP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10% Reducing balance & 20% straight line
Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	20 %	reducing balance
Computer Equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 63 (2024: 45 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	-	921,775	41,412	76,705	1,039,892
Additions	81,667	136,673	1,644	-	219,984
Disposals	-	( 468,718)	( 19,801)	-	( 488,519)
	_______	_______	_______	_______	_______
At 30 September 2025	81,667	589,730	23,255	76,705	771,357
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	-	406,868	30,753	55,082	492,703
Charge for the year	-	95,780	4,446	6,151	106,377
Disposals	-	( 307,546)	( 19,156)	-	( 326,702)
	_______	_______	_______	_______	_______
At 30 September 2025	-	195,102	16,043	61,233	272,378
	_______	_______	_______	_______	_______
Carrying amount
At 30 September 2025	81,667	394,628	7,212	15,472	498,979
	_______	_______	_______	_______	_______
At 31 March 2024	-	514,907	10,659	21,623	547,189
	_______	_______	_______	_______	_______

6. Debtors

	30/09/25	31/03/24
	£	£
Trade debtors	1,068,125	1,317,524
Other debtors	183,890	386,304
	_______	_______
	1,252,015	1,703,828
	_______	_______

7. Creditors: amounts falling due within one year

	30/09/25	31/03/24
	£	£
Bank loans and overdrafts	-	41,688
Trade creditors	124,596	188,532
Social security and other taxes	642,645	406,492
Other creditors	151,286	224,686
	_______	_______
	918,527	861,398
	_______	_______

8. Creditors: amounts falling due after more than one year

	30/09/25	31/03/24
	£	£
Bank loans and overdrafts	-	80,911
	_______	_______

9. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	2,091	-
Later than 1 year and not later than 5 years	38,209	89,558
Later than 5 years	520,000	640,000
	_______	_______
	560,300	729,558
	_______	_______

10. Related party transactions

Included in debtors is a balance due to the company from the connected companies Homes and Finance Limited £nil (2024 : £100,000). Interest is charged at market rate.Included in debtors is a balance owed to the company from Peter Reynolds Properties Ltd of £88,030 (2024: £nil). The loan is interest free and repayable on demand.