BEN DIJKSTRA LIMITED

Company Registration Number:
13104448 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

BEN DIJKSTRA LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Additional notes
Balance sheet notes

BEN DIJKSTRA LIMITED

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 4,406 6,218
Total fixed assets: 4,406 6,218
Current assets
Cash at bank and in hand: 2,620 1,075
Total current assets: 2,620 1,075
Creditors: amounts falling due within one year: 4 ( 9,252 ) ( 8,850 )
Net current assets (liabilities): (6,632) (7,775)
Total assets less current liabilities: (2,226) ( 1,557)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: ( 837 ) ( 1,181 )
Total net assets (liabilities): (3,063) (2,738)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (3,064 ) (2,739 )
Total Shareholders' funds: ( 3,063 ) (2,738)

The notes form part of these financial statements

BEN DIJKSTRA LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 30 September 2026
and signed on behalf of the board by:

Name: Ben Dijkstra
Status: Director

The notes form part of these financial statements

BEN DIJKSTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Sponsorship income is recognised as the relevant services are performed. Prize income is recognised when entitlement is earned and its value can be measured reliably. Turnover is measured at the fair value of consideration received or receivable. Foreign-currency income is translated into sterling using a reasonable monthly exchange-rate approximation for the month in which it is earned. Race-expense reimbursements are included in other operating income.

    Tangible fixed assets depreciation policy

    Depreciation at 25% straight line for plant and machinery and 33% straight line for computer equipment, with monthly apportionment for new assets.

    Valuation information and policy

    note 1 states the accounts use the historical cost convention, and note 3 states tangible fixed assets are valued at cost less accumulated depreciation and impairment.

    Other accounting policies

    Note 3 also includes foreign-currency translation, current tax and deferred tax policies.

BEN DIJKSTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

BEN DIJKSTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 7,615 2,518 10,133
Additions 393 393
Disposals 0 0
Revaluations 0 0
Transfers
At 31 December 2025 8,008 2,518 10,526
Depreciation
At 1 January 2025 2,147 1,768 3,915
Charge for year 1,951 254 2,205
On disposals
Other adjustments
At 31 December 2025 4,098 2,022 6,120
Net book value
At 31 December 2025 3,910 496 4,406
At 31 December 2024 5,468 750 6,218

BEN DIJKSTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 266 0
Accruals and deferred income 220 1,140
Other creditors 8,766 7,710
Total 9,252 8,850

Other creditors include interest-free loans from the director and his parents, with no fixed repayment date. These are classified as falling due within one year in the absence of an enforceable right to defer repayment. The £1,140 opening accountancy accrual was settled during 2025.