Smokey Benjamin Ltd 30/06/2026 iXBRL

Company registration number: 05843445

Smokey Benjamin Ltd

Unaudited filleted financial statements

30 June 2026

Smokey Benjamin Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Smokey Benjamin Ltd

Directors and other information


	Directors	Mr R S Nichols
		Mrs D R Nichols


	Secretary	R S Nichols


	Company number	05843445


	Registered office	15A Rothamsted Avenue
		Harpenden
		AL5 2DD


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Smokey Benjamin Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Smokey Benjamin Ltd

Year ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smokey Benjamin Ltd for the year ended 30 June 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Smokey Benjamin Ltd, as a body, in accordance with the terms of our engagement letter dated 10 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Smokey Benjamin Ltd and state those matters that we have agreed to state to the board of directors of Smokey Benjamin Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smokey Benjamin Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Smokey Benjamin Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smokey Benjamin Ltd. You consider that Smokey Benjamin Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Smokey Benjamin Ltd. 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 statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

12 October 2026

Smokey Benjamin Ltd

Statement of financial position

30 June 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	3,516		4,580
Investments	6	49,251		74,331
		_______		_______
			52,767		78,911

Current assets
Debtors	7	106		6,285
Cash at bank and in hand		80,752		33,855
		_______		_______
		80,858		40,140
Creditors: amounts falling due
within one year	8	( 2,264)		( 2,032)
		_______		_______
Net current assets			78,594		38,108
			_______		_______
Total assets less current liabilities			131,361		117,019


Provisions for liabilities			( 600)		( 600)

			_______		_______
Net assets			130,761		116,419
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			130,661		116,319
			_______		_______
Shareholders funds			130,761		116,419
			_______		_______

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

Mr R S Nichols

Director

Company registration number: 05843445

Smokey Benjamin Ltd

Notes to the financial statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15A Rothamsted Avenue, Harpenden, AL5 2DD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	4 years straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 July 2025	21,962	21,962
Additions	749	749
Disposals	( 3,103)	( 3,103)
	_______	_______
At 30 June 2026	19,608	19,608
	_______	_______
Depreciation
At 1 July 2025	17,382	17,382
Charge for the year	1,813	1,813
Disposals	( 3,103)	( 3,103)
	_______	_______
At 30 June 2026	16,092	16,092
	_______	_______
Carrying amount
At 30 June 2026	3,516	3,516
	_______	_______
At 30 June 2025	4,580	4,580
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost or valuation
At 1 July 2025	74,332	74,332
Disposals	( 27,193)	( 27,193)
Fair value adjustment	2,182	2,182
Transfers	( 70)	(70)
	_______	_______
At 30 June 2026	49,251	49,251
	_______	_______
Impairment
At 1 July 2025 and 30 June 2026	-	-
	_______	_______
Carrying amount
At 30 June 2026	49,251	49,251
	_______	_______
At 30 June 2025	74,332	74,332
	_______	_______

The investments are included at market value. The historical cost of the investments is £44,131 (2025: £80,097).

7. Debtors

	2026	2025
	£	£
Other debtors	106	6,285
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	1,704	1,507
Other creditors	560	525
	_______	_______
	2,264	2,032
	_______	_______