REGISTERED NUMBER: 00423794 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

A. W. Bent Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Cook

G R Cook

REGISTERED OFFICE:

8/9 Union Mill

Stratton

Bude

Cornwall

EX23 9AL

REGISTERED NUMBER:

00423794 (England and Wales)

FIXED ASSETS

Tangible assets

4

315,561

300,284

CURRENT ASSETS

Stocks

1,659,654

1,735,060

Debtors

447,634

334,079

Cash at bank and in hand

549,689

792,015

2,656,977

2,861,154

CREDITORS

Amounts falling due within one year

374,749

469,469

NET CURRENT ASSETS

2,282,228

2,391,685

TOTAL ASSETS LESS CURRENT LIABILITIES

2,597,789

2,691,969

PROVISIONS FOR LIABILITIES

36,000

38,500

NET ASSETS

2,561,789

2,653,469

CAPITAL AND RESERVES

Called up share capital

4,476

4,476

Share premium

179,630

179,630

Capital redemption reserve

2,237

2,237

Retained earnings

2,375,446

2,467,126

2,561,789

2,653,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

J Cook - Director

G R Cook - Director

1.	STATUTORY INFORMATION

A. W. Bent Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The policy adopted for the recognition of turnover is as follows:

Sale of goods

Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is probable that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured. This is usually on dispatch or collection of the goods.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and

accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of

operating as intended.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated

residual value, of each asset on a systematic basis over its expected useful life as follows:

Land and buildings

- 2% on cost (excluding land)

Plant and machinery etc

- 10% on cost to 25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the

current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial

statements of current and previous periods. It is recognised in respect of all timing differences, with certain

exceptions. Timing differences are differences between taxable profits and total comprehensive income as

stated in the financial statements that arise from the inclusion of income and expense in tax assessments in

periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Financial instruments

Financial instruments are recognised initially at transaction price excluding transaction costs and

subsequently at amortised cost. These include cash at bank, trade and other debtors, trade and other creditors.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

646,580

Additions

60,121

At 31 October 2025

706,701

DEPRECIATION

At 1 November 2024

346,296

Charge for year

44,844

At 31 October 2025

391,140

NET BOOK VALUE

At 31 October 2025

315,561

At 31 October 2024

300,284

5.	OTHER FINANCIAL COMMITMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

13,736

13,736

Between one and five years

18,316

32,052

32,052

45,788