REGISTERED NUMBER: 08183884 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BETSY BENN LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Chartered accountants' report

6

DIRECTOR:

Mrs N P Williams

REGISTERED OFFICE:

Unit 6 Manchester Park

Tewkesbury Road

Cheltenham

Gloucestershire

GL51 9EJ

REGISTERED NUMBER:

08183884 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

46,877

57,797

46,877

57,797

CURRENT ASSETS

Stocks

6

33,273

29,177

Debtors

7

14,229

12,057

Cash at bank

87,385

65,082

134,887

106,316

CREDITORS

Amounts falling due within one year

8

116,957

140,110

NET CURRENT ASSETS/(LIABILITIES)

17,930

(33,794

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,807

24,003

PROVISIONS FOR LIABILITIES

11,097

13,689

NET ASSETS

53,710

10,314

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

53,709

10,313

SHAREHOLDERS' FUNDS

53,710

10,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 12 June 2026 and were signed by:

Mrs N P Williams - Director

1.	STATUTORY INFORMATION

Betsy Benn 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on cost and at varying rates on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

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 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.

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 4 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

150,000

AMORTISATION

At 1 April 2025

and 31 March 2026

150,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

104,268

8,223

37,103

149,594

Additions

250

1,454

5,493

7,197

Disposals

-

-

(716

)

(716

)

At 31 March 2026

104,518

9,677

41,880

156,075

DEPRECIATION

At 1 April 2025

59,918

6,660

25,219

91,797

Charge for year

13,413

634

3,718

17,765

Eliminated on disposal

-

-

(364

)

(364

)

At 31 March 2026

73,331

7,294

28,573

109,198

NET BOOK VALUE

At 31 March 2026

31,187

2,383

13,307

46,877

At 31 March 2025

44,350

1,563

11,884

57,797

6.

STOCKS

2026

2025

£

£

Stocks

33,273

29,177

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,420

104

Other debtors

6,550

6,241

Tax

-

2,192

Prepayments

6,259

3,520

14,229

12,057

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,499

4,264

Tax

13,560

-

Social security and other taxes

1,029

951

Pension creditor

461

463

VAT

4,735

6,194

Other creditors

1,988

28

Directors' current accounts

88,416

117,237

Accrued expenses

3,269

10,973

116,957

140,110

9.	LEASING AGREEMENTS

The company had total guarantees and commitments at the balance sheet date of £4,334 (2025: £18,972)

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mrs N P Williams

Balance outstanding at start of year

(117,237

)

(62,357

)

Amounts advanced

29,341

36,853

Amounts repaid

(520

)

(91,733

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(88,416

)

(117,237

)

This loan is interest free and has no repayment terms.

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 Betsy Benn Limited for the year ended 31 March 2026 which comprise the Income statement, Balance sheet, Statement of changes in equity 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 Betsy Benn Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Betsy Benn Limited and state those matters that we have agreed to state to the director of Betsy Benn Limited 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 Betsy Benn Limited and its director for our work or for this report.

It is your duty to ensure that Betsy Benn 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 Betsy Benn Limited. You consider that Betsy Benn Limited 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 Betsy Benn 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.

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

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