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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2025
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L. BENNETT & SON LIMITED
COMPANY INFORMATION
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L. BENNETT & SON LIMITED
CONTENTS
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L. BENNETT & SON LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The company sells motor accessories and parts to the general public and other traders.
The directors are pleased with the current year’s trading results
The company was able to successfully launch several new branches and the directors continue to search for new locations to facilitate further expansion.
The principal risks associated with the company's trade are anticipation of consumer demands throughout the
year and the related levels of stocks to hold, availability of adequate finance, the state of the general economy and business confidence. The directors acknowledge the importance of maintaining close relationships with key customers in order to be able to identify the early signs of potential financial difficulties. Sales and stock trends are constantly reviewed to enable early action to be taken in the event of sales declining and stock orders deteriorating. Treasury Operations And Financial Instruments The company's principal financial instruments include bank accounts, bank loans and other financing facilities to raise finance for the company's operations. In addition, the company has various other financial assets and liabilities such as trade debtors and trade creditors arising directly from operations. Liquidity Risk The company manages its cash requirements in order to minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operational needs of the business. Credit Risk Borrowings are made through the banks and companies which must fulfil credit rating criteria approved by the board. The company uses a debt factoring facility for managing its cashflow. All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are reviewed on a regular basis and provision is made for doubtful debts when necessary. Price Risk Expenditure incurred by the company is authorised prior to it being made by the management in order to ensure that goods and services are not obtained at a higher price than necessary
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L. BENNETT & SON LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The company's key performance indicators are turnover, gross profit, gross profit percentage, stock levels and
funding availabilities.
In accordance with section 172 of the Companies Act 2006, the Directors confirm that they have acted in a way they consider, in good faith, would most likely promote the success of the company for the benefit of its members as a whole. In doing so, they have had regard to (among other matters):
a. Long-Term Consequences of Decisions The Board considers the long-term implications of all significant business decisions. During the year, we made strategic investments in improved computer software and environmental improvements aimed at securing the company’s resilience and relevance in the market over the coming years. b. Employee Interests The company recognises employees as key to its success. We actively engage with employees through regular team meetings, anonymous surveys, and internal communications to ensure their voices are heard. Initiatives implemented during the year include wellbeing programs, training budgets and flexible working policies. c. Business Relationships with Suppliers and Customers We believe strong relationships with our suppliers and customers underpin our long-term success. The company maintains open lines of communication with key partners and has implemented feedback mechanisms to monitor service levels and satisfaction. Ethical sourcing policies and fair payment terms are also in place. d. Community and Environment Environmental sustainability and community involvement are integral to our operations. This year, we reduced our carbon footprint by insert specific initiatives, e.g. transitioning to renewable energy sources, reducing travel and increasing recycling We also supported local community projects such as educational initiatives, local sponsorships, or volunteering schemes
This report was approved by the board on 24 August 2026 and signed on its behalf.
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L. BENNETT & SON LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The profit for the year, after taxation, amounted to £4,086,606 (2024 - £4,594,972).
During the year, an interim dividend of £3,500,000 (2024: £2,000,000) was paid. The directors do not recommend the payment of a final dividend.
The directors who served during the year were:
The company is committed to providing equal opportunities for all employees, including those with disabilities. Our policy is to:
• Ensure recruitment processes are accessible and free from discrimination. • Make reasonable adjustments to accommodate the needs of disabled employees. • Promote training and development opportunities equally. • Maintain an inclusive workplace culture that supports the wellbeing of all staff. Where an employee becomes disabled during employment, the company takes all reasonable steps to ensure continued employment, including retraining or adjusting the role where appropriate.
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L. BENNETT & SON LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The following table gives our gross emissions and intensity ratios:
Energy Consumption KWH CO2 Emissons (Tons of CO2) TCO2 Per £1m Turnover 2025 2025 2025 Scope 1 6,586,036 1,600.08 Scope 2 1,019,058 180.37 28.43 Scope 3 18.88 Total 7,605,094 1,799.33 28.43
Scope 1: Direct emissions – GHG from the company’s owned buildings/assets – such as gas or fuel where the company has direct control over its purchase and consumption.
Scope 2: Indirect e.g., GHG emissions from other organisations that produced the electricity, district heat, steam, or cooling that the company bought to use but has little or no control over. Scope 3: Electricity transmission and distribution. The data has been compiled from spreadsheets, invoice data, inspection reports, meter reads, extrapolation of electricity and gas bills, and fuel card data. The operation in the UK operates from 54 UK sites. The scope 3 data reported (electricity transmission and distribution) has been calculated using DEFRA conversion factors methods. Battery electric vehicle charging data is included in Scope 2 electricity data because it is not currently possible to extract this. Methodology Guidance followed in the production of this report have been the Greenhouse Gas Protocol with observations from ISO 14064. Relevant government conversion factors have been used throughout. 5 principles are observed during the production of this report: 1. Consistent methodologies have been used to allow for meaningful comparisons of environmental impact data over time. 2. Data has been recorded in CO2e (greenhouse gas emissions) utilising government conversion factors. 3. Any changes to the data, changes in the organisational boundary, methods, or any other relevant factors are to be documented following this baseline. 4. Environmental impacts – the report assesses energy consumption and associated emissions. 5. Change in baseline year – any significant changes to operations that affect baseline emissions are noted, with adjustments made as appropriate.
Target reduction
L Bennett & Son has begun implementing a structured programme of energy efficiency improvements across its operational facilities. These measures are aimed at reducing energy consumption, improving building performance, and identifying opportunities for renewable energy integration. L Bennett & Son has committed to achieving net zero carbon across all operational scopes by 2050. The Company is developing measurable near-term and medium-term targets based on opportunities identified in the ESOS Phase 3 report. These interim milestones will be formalised as individual projects are implemented and their impacts quantified.
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L. BENNETT & SON LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Initial opportunities for carbon and energy reduction include:
- Capital investment in energy-efficient equipment and building upgrades including LED across most sites - Behaviour changes initiatives and staff energy awareness training - Optimisation of logistics and transport planning - Capital investment in integration of on-site renewable energy sources - Capital investment in battery electric transport vehicles - Capital investment in electric vehicle charging points - Improved operational controls and energy management practices Energy Efficiency L Bennett & Son Limited has seen an improvement in their energy efficiency through actions and has invested to improve operations at their sites. Measures include but are not limited to: • Installation of LED lighting across their estate buildings • Installation of Solar PV at their Welwyn Garden City site • Installation of electric vehicle charging points at several of their sites • Procurement of commercial battery electric vans
The auditors, Haslers Assurance LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on
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L. BENNETT & SON LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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L. BENNETT & SON LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF L. BENNETT & SON LIMITED
We have audited the financial statements of L. Bennett & Son Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of Comprehensive Income, the , the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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L. BENNETT & SON LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF L. BENNETT & SON LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
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L. BENNETT & SON LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF L. BENNETT & SON LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and
determined that the most significant are those that: - Had a direct effect on the determination of material amounts and disclosures in the financial statements. These include the UK Companies Act and tax legislation etc; and - Do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate. We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the audit engagement team include: - Identifying and testing journal entries, in particular any unusual journal entries posted and journal entries with no descriptions - Assessing the extent of compliance with the relevant laws and regulations - Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud. - Challenging assumptions and judgements made by management in significant accounting estimates and; - Carrying out a review of large and unusual bank transactions
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
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L. BENNETT & SON LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF L. BENNETT & SON LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' 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 members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditor
Old Station Road
Essex
IG10 4PL
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L. BENNETT & SON LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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L. BENNETT & SON LIMITED
REGISTERED NUMBER: 01030722
BALANCE SHEET
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 15 to 32 form part of these financial statements.
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L. BENNETT & SON LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
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L. BENNETT & SON LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
L Bennett & Son Limited is a private company, limited by shares and incorporated in England & Wales,
United Kingdom, with a registration number 01030722. The address of the registered office is 3 Prime Point, Bessemer Road, Welwyn Garden City, Herts, AL7 1HU. The nature of the companys operations and principal activities are the sale of motor accessories and parts to the general public and other traders.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of L Bennett & Son Holdings as at 31st December 2025 and these financial statements may be obtained from Companies House.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
assets. Assets acquired by finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit and loss so as to produce constant periodic rate of charge on the net obligation oustanding in each period.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, Using the following basis.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Impairment of financial assets
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
and assumptions in determining the carrying amounts of assets and liabilities. The directors' judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods. The directors do not believe that there have been judgements (apart from those involving estimates) made in the process of applying the above accounting policies that have had a significant effect on amounts recognised in the financial statements.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
12.Taxation (continued)
There were no factors that may affect future tax charges.
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 25
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
14.Tangible fixed assets (continued)
Page 26
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 27
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 28
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Page 29
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The redeemable preference shares which are classified as a liability are redeemable at the option of the
company. No premium is payable on redemption.
Profit and loss account
adjustments.
The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £749,310 (2024: £688,907). Contributions totalling £ 55,701 (2024: £47,366) were payable to the fund at the balance sheet date and are included in creditors.
Page 30
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
27.Transaction with directors
At the year end, £451,919 (2024: £16,017) was due from the directors of the company. Interest of £9,564 (2024: £10,639) has been charged on the loan.
The Company has entered into a guarantee on behalf of one of the directors in respect of a hire purchase agreement. The guarantee lasts for the length of the agreement of which 5 years remain outstanding at the Company’s year end. At the year end, the capital amount outstanding amounted to £83,703 (2024 - £104,513) and is included in the Company’s hire purchase liability at the year end. The amount of the guarantee is decreasing as the payments are made. No amounts are included in the profit and loss account under this guarantee during the year is Nil (2024 - £Nil).
Page 31
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L. BENNETT & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The ultimate parent company is L Bennett & Son Holdings Limited, a company incorporated in England.
The ultimate controlling party is the Bennett family.
Page 32
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