Benchmark Electronics Test and Assemble Ltd

Registered number

11831811

Filleted Accounts

31 March 2026

Benchmark Electronics Test and Assemble Ltd
Registered number:		11831811
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		24,133			32,177

Current assets
Stocks		185,460			213,130
Debtors	4	6,451			173,118
Cash at bank and in hand		77,872			46,954
		269,783			433,202

Creditors: amounts falling due within one year	5	(51,478)			(88,823)

Net current assets			218,305			344,379

Net assets			242,438			376,556

Capital and reserves
Called up share capital			104			104
Profit and loss account			242,334			376,452

Shareholder's funds			242,438			376,556

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Hancock
Director
Approved by the board on 29 June 2026

Benchmark Electronics Test and Assemble Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 10 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			20		20


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	65,261		15,180		80,441
	At 31 March 2026	65,261		15,180		80,441

	Depreciation
	At 1 April 2025	40,674		7,590		48,264
	Charge for the year	6,526		1,518		8,044
	At 31 March 2026	47,200		9,108		56,308

	Net book value
	At 31 March 2026	18,061		6,072		24,133
	At 31 March 2025	24,587		7,590		32,177


4	Debtors			2026		2025
£					£

	Trade debtors			6,451		173,118


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			11,902		36,384
	Taxation and social security costs			38,640		52,127
	Other creditors			936		312
				51,478		88,823


6	Controlling party

	The company is under the control of the director who owns 100% of the issued share capital.


7	Other information

	Benchmark Electronics Test and Assemble Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Brandon Lane
	Langley Moor
	Durham
	Co Durham
	DH7 8PE