Registration number: 12962782

Benebone Ltd

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

Benebone Ltd

(Registration number: 12962782)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,967	18,342
Current assets
Stocks		357,044	145,288
Debtors	5	517,618	596,741
Cash at bank and in hand		853,431	648,147
		1,728,093	1,390,176
Creditors: Amounts falling due within one year	6	(971,635)	(918,237)
Net current assets		756,458	471,939
Net assets		767,425	490,281
Capital and reserves
Called up share capital		1	1
Retained earnings		767,424	490,280
Shareholders' funds		767,425	490,281

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 June 2026 and signed on its behalf by:
 

......................................... Mr Paul John Christopher Nolan Director

Benebone Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Arena Business Centre
100 Berkshire Place
Winnersh Triangle
Reading
Berkshire
RG41 5RD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

As permitted by the FRS 102 framework, the company has taken advantage of the disclosure exemptions available under that standard in relation to presentation of a cashflow statement.

Going concern

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

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 5 July 2026 was Grace Pay, who signed for and on behalf of UHY Ross Brooke.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
Turnover is recognised on despatch of goods and on rendering of services.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable.

Benebone Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% Straight Line
Furniture and fittings	100% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Benebone Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	32,750	7,260	40,010
Additions	15,803	319	16,122
At 31 December 2025	48,553	7,579	56,132
Depreciation
At 1 January 2025	19,987	1,681	21,668
Charge for the year	21,981	1,516	23,497
At 31 December 2025	41,968	3,197	45,165
Carrying amount
At 31 December 2025	6,585	4,382	10,967
At 31 December 2024	12,763	5,579	18,342

5

Debtors

Current	2025 £	2024 £
Trade debtors	467,752	562,528
Prepayments	36,096	24,174
Other debtors	13,770	10,039
	517,618	596,741

Benebone Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		28,713	43,612
Amounts owed to related parties	7	621,276	692,019
Taxation and social security		232,424	104,328
Other creditors		89,222	78,278
		971,635	918,237