Company Registration No. 10567666 (England and Wales)
BEN LINNECOR DRYLINING & PLASTERING LTD
Unaudited accounts
for the year ended 31 January 2026
BEN LINNECOR DRYLINING & PLASTERING LTD
Unaudited accounts
Contents
BEN LINNECOR DRYLINING & PLASTERING LTD
Company Information
for the year ended 31 January 2026
Company Number
10567666 (England and Wales)
Registered Office
21 Bakewell Mews
North Hykeham
Lincoln
Lincolnshire
LN6 8TU
England
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA
Templar Accounting & Business Support
Services Limited (Incorp: Blake and Co )
112 - 113 High Street,
Lincoln, Lincolnshire
LN5 7PY
BEN LINNECOR DRYLINING & PLASTERING LTD
Statement of financial position
as at 31 January 2026
Tangible assets
16,759
20,948
Cash at bank and in hand
666
3,113
Creditors: amounts falling due within one year
(23,493)
(22,789)
Net current liabilities
(9,954)
(8,148)
Total assets less current liabilities
6,805
12,800
Creditors: amounts falling due after more than one year
-
(7,347)
Provisions for liabilities
Deferred tax
(5,273)
(5,273)
Called up share capital
2
2
Profit and loss account
1,530
178
Shareholders' funds
1,532
180
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 September 2026 and were signed on its behalf by
Ben Linnecor
Director
Company Registration No. 10567666
BEN LINNECOR DRYLINING & PLASTERING LTD
Notes to the Accounts
for the year ended 31 January 2026
BEN LINNECOR DRYLINING & PLASTERING LTD is a private company, limited by shares, registered in England and Wales, registration number 10567666. The registered office is 21 Bakewell Mews, North Hykeham, Lincoln, Lincolnshire, LN6 8TU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased & Hire Purchase assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BEN LINNECOR DRYLINING & PLASTERING LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 February 2025
4,625
48,128
52,753
At 31 January 2026
4,625
48,128
52,753
At 1 February 2025
3,849
27,956
31,805
Charge for the year
155
4,034
4,189
At 31 January 2026
4,004
31,990
35,994
At 31 January 2026
621
16,138
16,759
At 31 January 2025
776
20,172
20,948
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
16,138
20,172
Amounts falling due within one year
Other debtors
8,192
10,190
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
2,255
6,000
Obligations under finance leases and hire purchase contracts
6,527
7,749
Taxes and social security
5,053
5,596
Loans from directors
432
(8,856)
Deferred income
8,192
10,190
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
5,089
BEN LINNECOR DRYLINING & PLASTERING LTD
Notes to the Accounts
for the year ended 31 January 2026
8
Deferred taxation
2026
2025
Accelerated capital allowances
5,273
5,273
Provision at start of year
5,273
5,273
Provision at end of year
5,273
5,273
A deferred taxatuion reserve has been created iof some £5,273, due to accelerated capirtal allowances.
This reserve will reverse in future periods creating a tax liability at the prevailing rate on the day.
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).