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Registered number: 09856119
Benussi Skimmers Limited
Financial Statements
For The Year Ended 29 October 2025
Nuvo Accountancy Limited (Cannock)
33 Wolverhampton Road
Cannock
WS11 1AP
Benussi Skimmers Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Benussi Skimmers Limited
Balance Sheet
As At 29 October 2025
Balance Sheet
Registered number: 09856119

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,942 |  | 4,638
|  |  | 3,942 |  | 4,638
CURRENT ASSETS
Stocks | 5 | 10,000 |  | 2,348 |
Debtors | 6 | 31,651 |  | 59,836 |
Cash at bank and in hand |  | - |  | 10,716 |
|  | 41,651 |  | 72,900 |
Creditors: Amounts Falling Due Within One Year | 7 | (40,392 ) |  | (69,070 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,259 |  | 3,830
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,201 |  | 8,468
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (986 ) |  | (2,073 )
NET ASSETS |  |  | 4,215 |  | 6,395
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 4,214 |  | 6,394
SHAREHOLDERS' FUNDS |  |  | 4,215 |  | 6,395

Page 1
Page 2
Benussi Skimmers Limited
Balance Sheet (continued)
As At 29 October 2025
For the year ending 29 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr J R Benussi Director
16 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Benussi Skimmers Limited
Notes to the Financial Statements
For The Year Ended 29 October 2025
Notes to the Financial Statements
1. General Information
Benussi Skimmers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09856119 . The registered office is 33 Wolverhampton Road, Cannock, Staffs, WS11 1AP.
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:

Plant & Machinery | 15% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
Page 3
Page 4
Benussi Skimmers Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 30 October 2024 | 6,419
As at 29 October 2025 | 6,419
Depreciation
As at 30 October 2024 | 1,781
Provided during the period | 696
As at 29 October 2025 | 2,477
Net Book Value
As at 29 October 2025 | 3,942
As at 30 October 2024 | 4,638

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | 2,348

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,691 |  | 53,771
Amounts owed by group undertakings | 11,960 |  | 6,065
| 31,651 |  | 59,836

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,419 |  | 54,087
Bank loans and overdrafts | 730 |  | -
Amounts owed to group undertakings | - |  | 11,062
Other creditors | 500 |  | 500
Taxation and social security | 1,743 |  | 3,421
| 40,392 |  | 69,070

8. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 4
Page 5
Benussi Skimmers Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 October 2025
9. Ultimate Controlling Party
The company is 100% owned by A.D.L.Z. (Benussi) Ltd, a company incorporated in the UK and under the control of Mr J Benussi.
Page 5