Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 00364087 J W Benson W C Benson D L Benson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00364087 2025-02-28 00364087 2026-02-28 00364087 2025-03-01 2026-02-28 00364087 frs-core:CurrentFinancialInstruments 2026-02-28 00364087 frs-core:Non-currentFinancialInstruments 2026-02-28 00364087 frs-core:FurnitureFittings 2026-02-28 00364087 frs-core:FurnitureFittings 2025-03-01 2026-02-28 00364087 frs-core:FurnitureFittings 2025-02-28 00364087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 00364087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00364087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 00364087 frs-core:MotorVehicles 2026-02-28 00364087 frs-core:MotorVehicles 2025-03-01 2026-02-28 00364087 frs-core:MotorVehicles 2025-02-28 00364087 frs-core:CapitalRedemptionReserve 2026-02-28 00364087 frs-core:ShareCapital 2026-02-28 00364087 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 00364087 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 00364087 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 00364087 frs-bus:SmallEntities 2025-03-01 2026-02-28 00364087 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 00364087 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 00364087 frs-bus:Director1 2025-03-01 2026-02-28 00364087 frs-bus:Director1 2025-02-28 00364087 frs-bus:Director1 2026-02-28 00364087 frs-bus:Director2 2025-03-01 2026-02-28 00364087 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 00364087 frs-countries:EnglandWales 2025-03-01 2026-02-28 00364087 2024-02-29 00364087 2025-02-28 00364087 2024-03-01 2025-02-28 00364087 frs-core:CurrentFinancialInstruments 2025-02-28 00364087 frs-core:Non-currentFinancialInstruments 2025-02-28 00364087 frs-core:CapitalRedemptionReserve 2025-02-28 00364087 frs-core:ShareCapital 2025-02-28 00364087 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 00364087
Bensons Flooring Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Bensons Flooring Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Bensons Flooring Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 00364087

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 704,817 |  | 713,277
|  |  | 704,817 |  | 713,277
CURRENT ASSETS
Stocks |  | 74,504 |  | 66,997 |
Debtors | 5 | 142,932 |  | 119,866 |
Cash at bank and in hand |  | 528 |  | 535 |
|  | 217,964 |  | 187,398 |
Creditors: Amounts Falling Due Within One Year | 6 | (345,335 ) |  | (315,606 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (127,371 ) |  | (128,208 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 577,446 |  | 585,069
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (9,971 ) |  | (20,088 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,000 ) |  | (18,900 )
NET ASSETS |  |  | 550,475 |  | 546,081
CAPITAL AND RESERVES
Called up share capital | 8 |  | 7,050 |  | 7,050
Capital redemption reserve |  |  | 23,950 |  | 23,950
Profit and Loss Account |  |  | 519,475 |  | 515,081
SHAREHOLDERS' FUNDS |  |  | 550,475 |  | 546,081

Page 1
Page 2
Bensons Flooring Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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

W C Benson Director
3 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bensons Flooring Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Bensons Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00364087 . The registered office is 21 Guernsey Road, Heeley, Sheffield, South Yorkshire, S2 4HG.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation charge
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 10% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
Page 3
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Bensons Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.7. 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.
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: 10 (2025: 10)
10 10
Page 4
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Bensons Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 March 2025 | 684,721 | 108,852 | 73,312 | 866,885
Additions | - | - | 7,795 | 7,795
As at 28 February 2026 | 684,721 | 108,852 | 81,107 | 874,680
Depreciation
As at 1 March 2025 | 65,415 | 64,255 | 23,938 | 153,608
Provided during the period | - | 11,148 | 5,107 | 16,255
As at 28 February 2026 | 65,415 | 75,403 | 29,045 | 169,863
Net Book Value
As at 28 February 2026 | 619,306 | 33,449 | 52,062 | 704,817
As at 1 March 2025 | 619,306 | 44,597 | 49,374 | 713,277

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 130,383 |  | 106,114
Other debtors | 12,549 |  | 13,752
| 142,932 |  | 119,866

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,117 |  | 10,117
Trade creditors | 80,941 |  | 88,627
Bank loans and overdrafts | 83,665 |  | 68,835
Other creditors | 113,460 |  | 92,883
Taxation and social security | 57,152 |  | 55,144
| 345,335 |  | 315,606

Bank loans and overdrafts are secured by a debenture and a legal charge over the property of the company.
Net obligations under finance lease and hire purchase contracts are secured upon the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,971 |  | 20,088

Net obligations under finance lease and hire purchase contracts are secured upon the assets to which they relate.
Page 5
Page 6
Bensons Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 7,050 |  | 7,050

9. Directors Advances, Credits and Guarantees
Advances or credits have been granted by the company to its directors as follows:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr William Benson | - | 258 | 258 | - | -

The above loan was interest free and repayable on demand.
10. Related Party Transactions
Bensons Property Company Limited is a property letting company ultimately controlled by J W Benson and D Benson. At the year end, an amount of £28 February 2026 (2025: £21,363) was owed to Bensons Property Company Limited. This balance is included within other creditors. The loan is unsecured, interest-free, and repayable on demand.
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