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Registration number: SC788994

Ben Heidemann Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Ben Heidemann Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Ben Heidemann Limited

Company Information

Directors | Mr B Heidemann Ms S Philp

Registered office | 0/2 23 Bolton Drive Glasgow G42 9DX

Accountants | TC Group 3 High Street Kinross KY13 8AW

Ben Heidemann Limited

(Registration number: SC788994)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 2,330 | 1,187
Current assets |  |  |
Debtors | 5 | - | 4,200
Cash at bank and in hand |  | 35,273 | 48,532
|  | 35,273 | 52,732
Creditors: Amounts falling due within one year | 6 | (5,979) | (24,173)
Net current assets |  | 29,294 | 28,559
Net assets |  | 31,624 | 29,746
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 31,623 | 29,745
Shareholders' funds |  | 31,624 | 29,746

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:

......................................... Mr B Heidemann Director

Ben Heidemann Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
0/2 23 Bolton Drive
Glasgow
G42 9DX

These financial statements were authorised for issue by the Board on 5 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Ben Heidemann Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Ben Heidemann Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Ben Heidemann Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible Assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 1,583 | 1,583
Additions | 2,052 | 2,052
At 30 November 2025 | 3,635 | 3,635
Depreciation
At 1 December 2024 | 396 | 396
Charge for the year | 909 | 909
At 30 November 2025 | 1,305 | 1,305
Carrying amount
At 30 November 2025 | 2,330 | 2,330
At 30 November 2024 | 1,187 | 1,187

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 4,200
| - | 4,200

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 486 | 219
Taxation and social security |  | 3,573 | 22,534
Accruals and deferred income |  | 1,920 | 1,420
|  | 5,979 | 24,173

Ben Heidemann Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 100 | 1 | 100 | 1