Ben & Co Construction Limited - Filleted accounts

Registered number

05461445

Ben & Co Construction Limited

Unaudited Filleted Accounts

31 March 2025

Ben & Co Construction Limited
Registered number:		05461445
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		78,748			73,447

Current assets
Stocks		2,454			1,888
Debtors	4	429,349			287,074
Cash at bank and in hand		-			50,692
		431,803			339,654

Creditors: amounts falling due within one year	5	(307,030)			(239,553)

Net current assets			124,773			100,101

Total assets less current liabilities			203,521			173,548

Creditors: amounts falling due after more than one year	6		(24,291)			(38,023)

Provisions for liabilities			(19,738)			(18,411)


Net assets			159,492			117,114

Capital and reserves
Called up share capital			100			100
Profit and loss account			159,392			117,014

Shareholder's funds			159,492			117,114

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B Iandico
Director
Approved by the board on 10 November 2025

Ben & Co Construction Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance
	Plant and machinery			over 5 years
	Equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Motor vehicles		Plant and machinery etc		Equipment		Total
£			£		£		£
	Cost
	At 1 April 2024	91,083		41,226		9,956		142,265
	Additions	-		26,754		-		26,754
	Disposals	-		(17,063)		-		(17,063)
	At 31 March 2025	91,083		50,917		9,956		151,956

	Depreciation
	At 1 April 2024	27,528		33,973		7,317		68,818
	Charge for the year	15,889		854		661		17,404
	On disposals	-		(13,014)		-		(13,014)
	At 31 March 2025	43,417		21,813		7,978		73,208

	Net book value
	At 31 March 2025	47,666		29,104		1,978		78,748
	At 31 March 2024	63,555		7,253		2,639		73,447


4	Debtors					2025		2024
£							£

	Trade debtors					-		135,727
	Other debtors					429,349		151,347
						429,349		287,074

	Amounts due after more than one year included above					1,000		1,000


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					14,950		9,650
	Obligations under finance lease and hire purchase contracts					23,545		17,643
	Trade creditors					177,479		99,975
	Taxation and social security costs					26,552		41,556
	Other creditors					64,504		70,729
						307,030		239,553


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,478		12,896
	Obligations under finance lease and hire purchase contracts					20,813		25,127
						24,291		38,023


7	Other information

	Ben & Co Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Limetree Cottage Church Street
	Wistow
	Huntingdon
	Cambs
	PE28 2QE