REGISTERED NUMBER: 02908325 (England and Wales)

W S BENTLEY (GROWERS) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J W Bentley

SECRETARY:

N L Bentley

REGISTERED OFFICE:

Cliffe Hill Nurseries

Gomersal

Cleckheaton

West Yorkshire

BD19 4SX

REGISTERED NUMBER:

02908325 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Intangible assets

4

91,042

-

Tangible assets

5

3,873,514

3,937,925

3,964,556

3,937,925

CURRENT ASSETS

Stocks

446,196

494,717

Debtors

6

824,234

785,328

Cash at bank and in hand

84,981

57,922

1,355,411

1,337,967

CREDITORS

Amounts falling due within one year

7

(700,149

)

(810,809

)

NET CURRENT ASSETS

655,262

527,158

TOTAL ASSETS LESS CURRENT LIABILITIES

4,619,818

4,465,083

PROVISIONS FOR LIABILITIES

(858,575

)

(858,447

)

NET ASSETS

3,761,243

3,606,636

CAPITAL AND RESERVES

Called up share capital

4,168

4,168

Capital redemption reserve

832

832

Retained earnings

3,756,243

3,601,636

SHAREHOLDERS' FUNDS

3,761,243

3,606,636

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 director acknowledges his 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 director and authorised for issue on 17 August 2026 and were signed by:

J W Bentley - Director

1.	STATUTORY INFORMATION

W S Bentley (Growers) Ltd 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.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest pound.

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

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Renewable Heat Incentive are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

at varying rates on cost

Plant and machinery

-

at varying rates on cost

Motor vehicles

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e.cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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.

Research and development

Expenditure on research and development is charged to the profit and loss account.

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 35 (2025 - 39 ) .

4.	RENEWABLE HEAT INCENTIVE

Other

intangible

assets

£

COST

Additions

95,000

At 31 March 2026

95,000

AMORTISATION

Charge for year

3,958

At 31 March 2026

3,958

NET BOOK VALUE

At 31 March 2026

91,042

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

8,842,478

Additions

342,139

Disposals

(15,595

)

At 31 March 2026

9,169,022

DEPRECIATION

At 1 April 2025

4,904,553

Charge for year

392,125

Eliminated on disposal

(1,170

)

At 31 March 2026

5,295,508

NET BOOK VALUE

At 31 March 2026

3,873,514

At 31 March 2025

3,937,925

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

643,328

675,955

Other debtors

180,906

109,373

824,234

785,328

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

177,778

Trade creditors

410,189

399,671

Taxation and social security

139,670

112,329

Other creditors

150,290

121,031

700,149

810,809

Certain creditors who have supplied goods to the company under a reservation of title clause may have a charge on such goods included in the stock of the Company. It is not practicable to quantify the amount secured.

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

13,633

16,555

Between one and five years

15,041

17,549

28,674

34,104

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

-

177,778

Virgin Money hold a debenture providing a fixed and floating charge over the assets of the company.

Virgin Money hold a legal charge over the freehold properties at Cliffe Hill Nurseries, Gomersal and West Bank, Carlton, Goole.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

£

J W Bentley

Balance outstanding at start of year

7,331

-

Amounts advanced

-

9,600

Amounts repaid

(7,331

)

(2,269

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,331