REGISTERED NUMBER: NI615606 (Northern Ireland)

E AND R BENNETT LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr R E Bennett

Mr E Bennett

SECRETARY:

Mrs J Bennett

REGISTERED OFFICE:

141-143 Main Street

Fivemiletown

Co. Tyrone

BT75 0PG

REGISTERED NUMBER:

NI615606 (Northern Ireland)

ACCOUNTANTS:

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

BANKERS:

AIB

2-4 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

28 August 2026

FIXED ASSETS

Tangible assets

4

773,232

803,618

CURRENT ASSETS

Stocks

710,916

681,291

Debtors

5

487,232

502,522

Cash at bank

1,750

10,204

1,199,898

1,194,017

CREDITORS

Amounts falling due within one year

6

495,740

485,587

NET CURRENT ASSETS

704,158

708,430

TOTAL ASSETS LESS CURRENT LIABILITIES

1,477,390

1,512,048

CREDITORS

Amounts falling due after more than one year

7

(149,865

)

(175,736

)

PROVISIONS FOR LIABILITIES

(36,531

)

(39,788

)

NET ASSETS

1,290,994

1,296,524

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

1,123,860

1,123,860

Retained earnings

166,134

171,664

SHAREHOLDERS' FUNDS

1,290,994

1,296,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 28 August 2026 and were signed on its behalf by:

Mr E Bennett - Director

Mr R E Bennett - Director

1.	STATUTORY INFORMATION

E and R Bennett Ltd is a private company, limited by shares , registered in Northern Ireland. 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 prepared in sterling which is the functional currency of the Company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

5% straight line

Plant and machinery

-

10% straight line

Fixtures and fittings

-

10% straight line

Motor vehicles

-

10% straight line

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for impairment.

Stocks

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

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

862,254

64,716

165,796

69,500

1,162,266

Additions

-

-

-

23,500

23,500

Disposals

-

-

-

(32,500

)

(32,500

)

At 31 December 2025

862,254

64,716

165,796

60,500

1,153,266

DEPRECIATION

At 1 January 2025

232,897

35,049

70,752

19,950

358,648

Charge for year

13,165

8,539

12,232

3,700

37,636

Eliminated on disposal

-

-

-

(16,250

)

(16,250

)

At 31 December 2025

246,062

43,588

82,984

7,400

380,034

NET BOOK VALUE

At 31 December 2025

616,192

21,128

82,812

53,100

773,232

At 31 December 2024

629,357

29,667

95,044

49,550

803,618

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

487,232

502,522

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

39,741

45,130

Hire purchase contracts

10,125

8,325

Trade creditors

308,930

309,131

Taxation and social security

53,771

42,558

Other creditors

83,173

80,443

495,740

485,587

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,163

21,638

Other creditors

130,702

154,098

149,865

175,736

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans and overdrafts

11,051

11,051

Other creditors

103,539

105,255

114,590

116,306

Bank borrowings are secured on a personal guarantee provided by a director.

9.	RELATED PARTY DISCLOSURES

At the year end the company had a loan amounting to £68,763 from members of key management personnel (£62,740 at 01.01.2025).

There is no repayment date for this loan and interest is not currently being charged.

The loan is presented within creditors: amounts falling due within one year.