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REGISTERED NUMBER: 08162631 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

FOR

BENJIMAX CAPITAL LIMITED

BENJIMAX CAPITAL LIMITED (REGISTERED NUMBER: 08162631)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BENJIMAX CAPITAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2022







DIRECTOR: Dr A N Brassey





REGISTERED OFFICE: 81-83A Allerton Road
Mossley Hill
Liverpool
Merseyside
L18 2DA





REGISTERED NUMBER: 08162631 (England and Wales)





ACCOUNTANTS: Coburn McKenna - Chartered Accountants
81-83a Allerton Road
Liverpool
Merseyside
L18 2DA

BENJIMAX CAPITAL LIMITED (REGISTERED NUMBER: 08162631)

BALANCE SHEET
31 JULY 2022

2022 2021
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,853,755 1,155,744
Investment property 5 - 350,000
1,853,755 1,505,744

CURRENT ASSETS
Debtors 6 89,422 -
Cash at bank 7,313 44,314
96,735 44,314
CREDITORS
Amounts falling due within one year 7 2,314,332 1,625,210
NET CURRENT LIABILITIES (2,217,597 ) (1,580,896 )
TOTAL ASSETS LESS CURRENT LIABILITIES (363,842 ) (75,152 )

CAPITAL AND RESERVES
Called up share capital 828 828
Capital redemption reserve 172 172
Retained earnings (364,842 ) (76,152 )
(363,842 ) (75,152 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 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.

BENJIMAX CAPITAL LIMITED (REGISTERED NUMBER: 08162631)

BALANCE SHEET - continued
31 JULY 2022


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2023 and were signed by:





Dr A N Brassey - Director


BENJIMAX CAPITAL LIMITED (REGISTERED NUMBER: 08162631)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022


1. STATUTORY INFORMATION

Benjimax Capital Limited 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 as modified by the revaluation of certain assets.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 3 ) .

BENJIMAX CAPITAL LIMITED (REGISTERED NUMBER: 08162631)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2022


4. FIXED ASSET INVESTMENTS
Other
investments
£
COST OR VALUATION
At 1 August 2021 1,155,744
Additions 1,458,012
Disposals (312,149 )
Revaluations (447,852 )
At 31 July 2022 1,853,755
NET BOOK VALUE
At 31 July 2022 1,853,755
At 31 July 2021 1,155,744

Cost or valuation at 31 July 2022 is represented by:

Other
investments
£
Valuation in 2021 228,311
Valuation in 2022 (447,852 )
Cost 2,073,296
1,853,755

5. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 August 2021 350,000
Disposals (350,000 )
At 31 July 2022 -
NET BOOK VALUE
At 31 July 2022 -
At 31 July 2021 350,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Other debtors 89,422 -

BENJIMAX CAPITAL LIMITED (REGISTERED NUMBER: 08162631)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2022


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Bank loans and overdrafts 1,167 -
Other creditors 2,313,165 1,625,210
2,314,332 1,625,210