Ben Tebbutt Retail Consultancy Limited Accounts






Ben Tebbutt Retail Consultancy Limited

	Company No. 09354614
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was property consultancy services.




Director

The Director who served at any time during the year was as follows:

Benjamin Tebbutt









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Benjamin Tebbutt
Director
19 December 2025

at	31 March 2025
Company No.		09354614	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	-	3,804


				-	3,804
Current assets

	Debtors		5	25,559	13,018

	Cash at bank and in hand			-	21,605
				25,559	34,623
Creditors: Amount falling due within one year			6	(5,099)	(13,482)
Net current assets				20,460	21,141
Total assets less current liabilities				20,460	24,945




Net assets				20,460	24,945

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	20,360	24,845

Total equity				20,460	24,945



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 December 2025 and signed on its behalf by:
Benjamin Tebbutt
Director
19 December 2025

for the year ended 31 March 2025

General information

Ben Tebbutt Retail Consultancy Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09354614

Its registered office is:

Its trading address is:

C17 Kestrel Business Centre

Park Lodge

Colwick Industrial Estate

Bridgford Road

Nottingham

West Bridgford

Nottingham

NG4 2JR

NG2 6AT

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The financial statements have been prepared on the going concern basis.

Accounting policies

Turnover

Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

33% Straight line

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:

(a) The contractual rights to the cash flows from the asset expire or are settled;

(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or

(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 April 2024	13,000	13,000




		At 31 March 2025	13,000	13,000
		Depreciation
		At 1 April 2024	9,196	9,196
		Charge for the year	3,804	3,804



		At 31 March 2025	13,000	13,000
		Net book values
		At 31 March 2025	-	-
		At 31 March 2024	3,804	3,804

5	Debtors
			2025	2024
			£	£





		Loans to directors	25,559	12,222
		Other debtors	-	796

			25,559	13,018

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	97	-




		Taxes and social security	100	7,294

		Other creditors	4,602	4,602
		Accruals and deferred income	300	1,586
			5,099	13,482

Share Capital

Share capital consists of 100 Ordinary Shares of £1 each, which are fully paid up.

8	Related party transactions
	During the year, a loan to the director of the company subsisted.
	The loan is free of interest, unsecured and repayable upon demand.
	The details of the loan were as follows:
		2025	2024
		£	£

	Balance at 1 April 2024	12,222	12,222
	Amounts advanced	19,656	-
	Amounts repaid	(6,319)	-
	Balance at 31 March 2025	25,559	12,222

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.