| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2026 |
| for |
| Ben Twiston-Davies Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2026 |
| for |
| Ben Twiston-Davies Limited |
| Ben Twiston-Davies Limited (Registered number: 14805238) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Ben Twiston-Davies Limited |
| Company Information |
| for the Year Ended 30 April 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| BUSINESS ADDRESS: |
| REGISTERED NUMBER: |
| Ben Twiston-Davies Limited (Registered number: 14805238) |
| Balance Sheet |
| 30 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| Ben Twiston-Davies Limited (Registered number: 14805238) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| Ben Twiston-Davies Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Judgements |
| The preparation of the financial statements requires management to make judgements, estimates and |
| assumptions that affect the amounts reported. These estimates and judgements are continually reviewed |
| and are based on experience and other factors, including expectations of future events that are believed |
| to be reasonable under the circumstances. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue recognition |
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods 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. |
| Taxation |
| The tax expense for the period comprises current and deferred 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. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported |
| in the financial statements. |
| Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference. |
| Trade debtors |
| Trade debtors are amounts due from customers for goods provided in the ordinary course of |
| business. |
| Trade debtors are recognised at the transaction price. |
| Trade debtors are reviewed on an annual basis and any adjustment is made accordingly through the profit and loss account. |
| Ben Twiston-Davies Limited (Registered number: 14805238) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and at bank. |
| Trade creditors |
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. |
| Trade creditors are recognised at the transaction price. |
| 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| VAT |
| Ben Twiston-Davies Limited (Registered number: 14805238) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Tax |
| Directors' current accounts | 276 | 312 |
| Accruals and deferred income |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| ORDINARY | 1 | 100 | 100 |
| 9. | RELATED PARTY TRANSACTIONS |
| The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| The following loan is provided interest free and is repayable on demand. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |