REGISTERED NUMBER: 11061486 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 31 March 2026

for

Benjamin Clowes Fabrications Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

B Clowes

REGISTERED OFFICE:

30 Bankside Court

Stationfields

Kidlington

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

11061486 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the director 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 Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Benjamin Clowes Fabrications Ltd for the period ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Benjamin Clowes Fabrications Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Benjamin Clowes Fabrications Ltd and state those matters that we have agreed to state to the director of Benjamin Clowes Fabrications Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Benjamin Clowes Fabrications 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 Benjamin Clowes Fabrications Ltd. You consider that Benjamin Clowes Fabrications Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Benjamin Clowes Fabrications 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.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

Date: .............................................

FIXED ASSETS

Intangible assets

4

5,693

-

Tangible assets

5

229,573

174,007

Investments

6

1

-

235,267

174,007

CURRENT ASSETS

Stocks

76,491

60,148

Debtors

7

25,986

77,656

Cash at bank

3,779

42,604

106,256

180,408

CREDITORS

Amounts falling due within one year

8

(170,450

)

(141,411

)

NET CURRENT (LIABILITIES)/ASSETS

(64,194

)

38,997

TOTAL ASSETS LESS CURRENT LIABILITIES

171,073

213,004

CREDITORS

Amounts falling due after more than one year

9

(61,420

)

(90,351

)

PROVISIONS FOR LIABILITIES

(44,851

)

(33,291

)

NET ASSETS

64,802

89,362

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

64,801

89,361

64,802

89,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

B Clowes - Director

1.	STATUTORY INFORMATION

Benjamin Clowes Fabrications Ltd is a private company, limited by shares , registered in England and Wales. 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.

Preparation of consolidated financial statements

The financial statements contain information about Benjamin Clowes Fabrications Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on cost, 25% on reducing balance, 10% on cost, 5% on cost and 4% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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 period was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

6,483

At 31 March 2026

6,483

AMORTISATION

Charge for period

790

At 31 March 2026

790

NET BOOK VALUE

At 31 March 2026

5,693

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

242,012

Additions

74,558

Disposals

(12,741

)

At 31 March 2026

303,829

DEPRECIATION

At 1 December 2024

68,005

Charge for period

15,824

Eliminated on disposal

(9,573

)

At 31 March 2026

74,256

NET BOOK VALUE

At 31 March 2026

229,573

At 30 November 2024

174,007

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

Additions

1

At 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

30/11/24

£

£

Trade debtors

23,586

72,636

Amounts owed by group undertakings

220

-

Other debtors

2,180

5,020

25,986

77,656

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

30/11/24

£

£

Bank loans and overdrafts

1,913

2,228

Trade creditors

40,407

17,907

Taxation and social security

39,899

28,767

Other creditors

88,231

92,509

170,450

141,411

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

30/11/24

£

£

Bank loans

7,087

9,650

Trade creditors

-

41,632

Other creditors

54,333

39,069

61,420

90,351