BEN AMP HOLDINGS LIMITED


Director	Mr B Ampomah


Company Secretary	AMPOMAH, Claire Elizabeth


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	08162051 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		4,307,496		4,307,496
			4,307,496		4,307,496
Current assets
Debtors	4	568,690		618,758
Cash at bank and on hand		95,095		43,133
		663,785		661,891
Creditors amounts falling due within one year	5	(1,798,063)		(1,125,249)
Net current assets (liabilities)			(1,134,278)		(463,358)
Total assets less current liabilities			3,173,218		3,844,138
Creditors amounts falling due after one year	6		-		(544,172)
Net assets			3,173,218		3,299,966
Capital and reserves
Called up share capital			2,500,001		2,500,001
Other reserves			500,000		500,000
Profit and loss account			173,217		299,965
Shareholders' funds			3,173,218		3,299,966

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 August 2026, and are signed on its behalf by:

Mr B Ampomah
Director
Registered Company No. 08162051

BEN AMP HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 December 24	4,307,496	4,307,496
At 30 November 25	4,307,496	4,307,496
Net book value
At 30 November 25	4,307,496	4,307,496
At 30 November 24	4,307,496	4,307,496

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	294,934	297,985
Other debtors	273,756	320,773
Total	568,690	618,758

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	159,180
Amounts owed to related parties	962,682	873,382
Other creditors	834,481	91,786
Accrued liabilities and deferred income	900	901
Total	1,798,063	1,125,249


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	544,172
Total	-	544,172

7.	Related party transactions
	At the yearend, East Harling Chemist Ltd, Clamp Investment Co Ltd and Ben Camp Properties Ltd owed £102,406 (2024: £149,424), £294,934 (2024: £297,985) and £64,202 (2024: £64,202) respectively. The company owed £113,755 (2024: £145,425) to A.B. Chemist Ltd and £848,958 (2024: £727,958) to Alan Stockley & Company Ltd. These companies are related as Mr Benjamin Ampomah is the director of these companies.

Related party transactions

At the yearend, East Harling Chemist Ltd, Clamp Investment Co Ltd and Ben Camp Properties Ltd owed £102,406 (2024: £149,424), £294,934 (2024: £297,985) and £64,202 (2024: £64,202) respectively. 
The company owed £113,755 (2024: £145,425) to A.B. Chemist Ltd and £848,958 (2024: £727,958) to Alan Stockley & Company Ltd. 
These companies are related as Mr Benjamin Ampomah is the director of these companies.