Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 05110518 D I G Bentley M A T Bentley M A T Bentley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05110518 2022-10-31 05110518 2023-10-31 05110518 2022-11-01 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 2023-10-31 05110518 frs-core:Non-currentFinancialInstruments 2023-10-31 05110518 frs-core:FurnitureFittings 2023-10-31 05110518 frs-core:FurnitureFittings 2022-11-01 2023-10-31 05110518 frs-core:FurnitureFittings 2022-10-31 05110518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 05110518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 05110518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 05110518 frs-core:PlantMachinery 2023-10-31 05110518 frs-core:PlantMachinery 2022-11-01 2023-10-31 05110518 frs-core:PlantMachinery 2022-10-31 05110518 frs-core:SharePremium 2023-10-31 05110518 frs-core:ShareCapital 2023-10-31 05110518 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05110518 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 05110518 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 05110518 frs-bus:SmallEntities 2022-11-01 2023-10-31 05110518 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 05110518 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 05110518 1 2022-11-01 2023-10-31 05110518 frs-bus:Director1 2022-11-01 2023-10-31 05110518 frs-bus:Director2 2022-11-01 2023-10-31 05110518 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 1 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 2 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 4 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 5 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 6 2023-10-31 05110518 frs-countries:EnglandWales 2022-11-01 2023-10-31 05110518 2021-10-31 05110518 2022-10-31 05110518 2021-11-01 2022-10-31 05110518 frs-core:CurrentFinancialInstruments 2022-10-31 05110518 frs-core:Non-currentFinancialInstruments 2022-10-31 05110518 frs-core:SharePremium 2022-10-31 05110518 frs-core:ShareCapital 2022-10-31 05110518 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 05110518 frs-core:CurrentFinancialInstruments 1 2022-10-31 05110518 frs-core:CurrentFinancialInstruments 2 2022-10-31 05110518 frs-core:CurrentFinancialInstruments 4 2022-10-31 05110518 frs-core:CurrentFinancialInstruments 5 2022-10-31 05110518 frs-core:CurrentFinancialInstruments 6 2022-10-31
Registered number: 05110518
Bentley Projects Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Hargreaves & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05110518
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,348 8,205
79,348 8,205
CURRENT ASSETS
Debtors 5 377,244 588,413
Cash at bank and in hand 222,735 378,792
599,979 967,205
Creditors: Amounts Falling Due Within One Year 6 (479,533 ) (690,422 )
NET CURRENT ASSETS (LIABILITIES) 120,446 276,783
TOTAL ASSETS LESS CURRENT LIABILITIES 199,794 284,988
Creditors: Amounts Falling Due After More Than One Year 7 (16,667 ) (41,667 )
NET ASSETS 183,127 243,321
CAPITAL AND RESERVES
Called up share capital 8 4 4
Share premium account 2,998 2,998
Profit and Loss Account 180,125 240,319
SHAREHOLDERS' FUNDS 183,127 243,321
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M A T Bentley
Director
31 July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bentley Projects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05110518 . The registered office is The Charmwood Centre Southampton Road, Bartley, Southampton, SO40 2NA.
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% SLM
Plant & Machinery 20% SLM
Fixtures & Fittings 33% SLM
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  7 (2022: 7)
7 7
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 26,670 1,833 77,542 106,045
Additions 70,066 - 6,295 76,361
As at 31 October 2023 96,736 1,833 83,837 182,406
Depreciation
As at 1 November 2022 24,999 1,833 71,008 97,840
Provided during the period 167 - 5,051 5,218
As at 31 October 2023 25,166 1,833 76,059 103,058
Net Book Value
As at 31 October 2023 71,570 - 7,778 79,348
As at 1 November 2022 1,671 - 6,534 8,205
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 328,742 488,595
Prepayments and accrued income 17,034 12,631
Other debtors 22,669 27,298
CIS Tax (10,126 ) (16,261 )
VAT 18,925 76,150
377,244 588,413
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 339,523 506,782
Bank loans and overdrafts 25,000 25,000
Corporation tax 10,505 62,068
Other taxes and social security 1,936 1,356
Net wages - 3,980
Company Credit Card 44 1,085
Other creditors-Suspense Account 1,938 -
Other Creditors - Pension 257 265
Mark Bentley 6,223 6,223
David Bentley 692 913
Payments on account 90,500 80,100
Accruals and deferred income 2,915 2,650
479,533 690,422
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 16,667 41,667
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
9. Ultimate Controlling Party
Parent Company
Bentley Projects Limited is owned by the group company Bentley Construction (Holdings) Limited. The company's ultimate controlling party is Bentley Construction (Holdings ) Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5