REGISTERED NUMBER: 13836162 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

BEN OWEN SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B I Owen

REGISTERED OFFICE:

Fern View

Heol Llewelyn

Coedpoeth

Wrexham

LL11 3PB

REGISTERED NUMBER:

13836162 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Anna

PO Box 1130

Cardiff

CF11 1WF

FIXED ASSETS

Tangible assets

4

5,633

11,729

CURRENT ASSETS

Stocks

5

25,000

5,000

Debtors

6

6,307

17,187

Cash at bank

4,142

9,064

35,449

31,251

CREDITORS

Amounts falling due within one year

7

10,293

11,570

NET CURRENT ASSETS

25,156

19,681

TOTAL ASSETS LESS CURRENT LIABILITIES

30,789

31,410

PROVISIONS FOR LIABILITIES

8

267

1,179

NET ASSETS

30,522

30,231

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

30,521

30,230

SHAREHOLDERS' FUNDS

30,522

30,231

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th April 2026 and were signed by:

B I Owen - Director

1.	STATUTORY INFORMATION

Ben Owen Services Ltd 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

-

20% on cost

Motor vehicles

-

25% on cost

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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

17,412

7,729

1,913

27,054

Additions

2,787

-

-

2,787

Disposals

(4,000

)

-

-

(4,000

)

At 31st January 2026

16,199

7,729

1,913

25,841

DEPRECIATION

At 1st February 2025

8,766

5,536

1,023

15,325

Charge for year

3,678

1,932

440

6,050

Eliminated on disposal

(1,167

)

-

-

(1,167

)

At 31st January 2026

11,277

7,468

1,463

20,208

NET BOOK VALUE

At 31st January 2026

4,922

261

450

5,633

At 31st January 2025

8,646

2,193

890

11,729

5.

STOCKS

31.1.26

31.1.25

£

£

Stocks

25,000

5,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

5,277

11,570

Directors' current accounts

-

4,696

Prepayments

1,030

921

6,307

17,187

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

50

266

Tax

3,857

5,718

Social security and other taxes

194

350

VAT

4,656

3,617

Directors' current accounts

87

-

Accrued expenses

1,449

1,619

10,293

11,570

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

267

1,179

Deferred

tax

£

Balance at 1st February 2025

1,179

Movement in year due to:

- changes in tax rate

- changes in tax allowance

(912

)

Balance at 31st January 2026

267

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

Ordinary

£1

1

1

10.	CAPITAL COMMITMENTS

31.1.26

31.1.25

£

£

Contracted but not provided for in the

financial statements

-

-

11.	ULTIMATE CONTROLLING PARTY

The controlling party is B I Owen.