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REGISTERED NUMBER: 03354129 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Bentarka Limited

Bentarka Limited (Registered number: 03354129)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Bentarka Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C Allsop
Mrs S D Allsop



REGISTERED OFFICE: Covert Farm
Langar Road
Colston Bassett
Nottingham
Nottinghamshire
NG12 3FT



REGISTERED NUMBER: 03354129 (England and Wales)



ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD



BANKERS: Lloyds Bank plc
114 - 116 Colmore Row
Birmingham
West Midlands
B3 3BD

Bentarka Limited (Registered number: 03354129)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,353,472 2,329,461

CURRENT ASSETS
Debtors 5 721,427 804,807
Cash at bank 208,161 255,918
929,588 1,060,725
CREDITORS
Amounts falling due within one year 6 (448,001 ) (479,977 )
NET CURRENT ASSETS 481,587 580,748
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,835,059

2,910,209

CREDITORS
Amounts falling due after more than one
year

7

(406,396

)

(620,451

)

PROVISIONS FOR LIABILITIES (11,982 ) (4,535 )
NET ASSETS 2,416,681 2,285,223

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 2,416,679 2,285,221
SHAREHOLDERS' FUNDS 2,416,681 2,285,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Bentarka Limited (Registered number: 03354129)

Balance Sheet - continued
31 March 2024


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 Board of Directors and authorised for issue on 27 June 2024 and were signed on its behalf by:




C Allsop - Director



Mrs S D Allsop - Director


Bentarka Limited (Registered number: 03354129)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Bentarka 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - No depreciation
Plant and machinery etc - 50% on cost, 33% on cost, 25% on cost and 20% on reducing balance

No depreciation has been provided on the company's freehold properties in the opinion of the directors the expected useful life is sufficiently long and estimated residual values are sufficiently high that any such depreciation would be immaterial. The directors undertake an annual impairment review of these properties.

Taxation
Taxation for the year 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 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.

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.

Bentarka Limited (Registered number: 03354129)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 2,304,812 102,977 2,407,789
Additions - 35,000 35,000
At 31 March 2024 2,304,812 137,977 2,442,789
DEPRECIATION
At 1 April 2023 - 78,328 78,328
Charge for year - 10,989 10,989
At 31 March 2024 - 89,317 89,317
NET BOOK VALUE
At 31 March 2024 2,304,812 48,660 2,353,472
At 31 March 2023 2,304,812 24,649 2,329,461

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 54,958 74,904
Amounts owed by participating interests 649,156 680,241
Other debtors 17,313 49,662
721,427 804,807

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 24,100 24,100
Trade creditors 21,545 49,052
Amounts owed to participating interests 1,767 1,286
Taxation and social security 79,953 115,071
Other creditors 320,636 290,468
448,001 479,977

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 406,396 620,451

Bentarka Limited (Registered number: 03354129)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 430,496 644,551

Bank loans are secured by a fixed and floating charge over all the current and future assets of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bentarka Limited

The following reproduces the text of the report prepared for the directors 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 Income Statement and certain other primary statements and the Report of the Directors 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 Bentarka Limited for the year ended 31 March 2024 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Bentarka Limited 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 Bentarka Limited. You consider that Bentarka Limited 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 Bentarka Limited. 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.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


27 June 2024