REGISTERED NUMBER: 14098517 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bene Studio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Murray

R Pinna

REGISTERED OFFICE:

1 Trewinnard Grove

Truro

United Kingdom

Cornwall

TR1 3RQ

REGISTERED NUMBER:

14098517 (England and Wales)

ACCOUNTANTS:

EWP Limited

20 Anchor Terrace

3-13 Southwark Bridge Road

London

SE1 9HQ

FIXED ASSETS

Intangible assets

4

2,060

2,747

Tangible assets

5

4,491

4,198

Investments

6

8,580

8,580

15,131

15,525

CURRENT ASSETS

Debtors

7

223,797

311,698

Cash at bank

89,982

51,660

313,779

363,358

CREDITORS

Amounts falling due within one year

8

325,926

414,579

NET CURRENT LIABILITIES

(12,147

)

(51,221

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,984

(35,696

)

PROVISIONS FOR LIABILITIES

99

1,736

NET ASSETS/(LIABILITIES)

2,885

(37,432

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,785

(37,532

)

2,885

(37,432

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 10 August 2026 and were signed on its behalf by:

E J Murray - Director

1.	STATUTORY INFORMATION

Bene Studio 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.

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.

Intangible assets

Computer software is amortised over a useful life of 4 years.

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 etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

3,822

AMORTISATION

At 1 April 2025

1,075

Charge for year

687

At 31 March 2026

1,762

NET BOOK VALUE

At 31 March 2026

2,060

At 31 March 2025

2,747

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

7,739

Additions

1,789

At 31 March 2026

9,528

DEPRECIATION

At 1 April 2025

3,541

Charge for year

1,496

At 31 March 2026

5,037

NET BOOK VALUE

At 31 March 2026

4,491

At 31 March 2025

4,198

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2025

and 31 March 2026

8,580

NET BOOK VALUE

At 31 March 2026

8,580

At 31 March 2025

8,580

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

126,748

233,410

Other debtors

97,049

78,288

223,797

311,698

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

154

Trade creditors

272,051

233,214

Taxation and social security

5,187

19,097

Other creditors

48,688

162,114

325,926

414,579

9.	ULTIMATE CONTROLLING PARTY

The directors are of the opinion there is no ultimate controlling party.