Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04083822 Mrs Amanda Louise Mackinnon Mrs Jacqueline Ann Warran Mrs Jacqueline Ann Warran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04083822 2024-10-31 04083822 2025-10-31 04083822 2024-11-01 2025-10-31 04083822 frs-core:CurrentFinancialInstruments 2025-10-31 04083822 frs-core:ShareCapital 2025-10-31 04083822 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04083822 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04083822 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04083822 frs-bus:SmallEntities 2024-11-01 2025-10-31 04083822 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04083822 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04083822 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 04083822 frs-bus:OrdinaryShareClass1 2025-10-31 04083822 frs-bus:Director1 2024-11-01 2025-10-31 04083822 frs-bus:Director2 2024-11-01 2025-10-31 04083822 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04083822 frs-countries:EnglandWales 2024-11-01 2025-10-31 04083822 2023-10-31 04083822 2024-10-31 04083822 2023-11-01 2024-10-31 04083822 frs-core:CurrentFinancialInstruments 2024-10-31 04083822 frs-core:ShareCapital 2024-10-31 04083822 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04083822 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 04083822
Bennett Jewellers Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04083822
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 301,918 260,632
Debtors 5 3,771 6,098
Cash at bank and in hand 30,164 25,008
335,853 291,738
Creditors: Amounts Falling Due Within One Year 6 (168,487 ) (161,157 )
NET CURRENT ASSETS (LIABILITIES) 167,366 130,581
TOTAL ASSETS LESS CURRENT LIABILITIES 167,366 130,581
NET ASSETS 167,366 130,581
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 167,266 130,481
SHAREHOLDERS' FUNDS 167,366 130,581
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Page 2
For the year ending 31 October 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Amanda Louise Mackinnon
Director
Mrs Jacqueline Ann Warran
Director
29 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bennett Jewellers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04083822 . The registered office is 56 Hyde Road, Paignton, Devon, TQ4 5BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.
...CONTINUED
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2.4. Taxation - continued
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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Stocks
2025 2024
£ £
Stock 301,918 260,632
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 3,771 3,716
Other debtors - 2,382
3,771 6,098
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 27,902 22,264
Other taxes and social security 21,226 16,380
Net wages 540 -
Other creditors 2,772 5,030
Accruals 2,950 2,450
Directors' loan accounts 113,097 115,033
168,487 161,157
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7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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