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REGISTERED NUMBER: 09531049 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

BENOIT PROPERTIES INTERNATIONAL LTD

BENOIT PROPERTIES INTERNATIONAL LTD (REGISTERED NUMBER: 09531049)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


BENOIT PROPERTIES INTERNATIONAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: Mr M Lavin
Mr F Benoit





REGISTERED OFFICE: 123 Wellington Road South
Stockport
Cheshire
SK1 3TH





REGISTERED NUMBER: 09531049 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

BENOIT PROPERTIES INTERNATIONAL LTD (REGISTERED NUMBER: 09531049)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,977 18,073
Investments 5 4,284 -
22,261 18,073

CURRENT ASSETS
Debtors 6 381,962 542,481
Cash at bank 137,578 162,547
519,540 705,028
CREDITORS
Amounts falling due within one year 7 96,559 180,057
NET CURRENT ASSETS 422,981 524,971
TOTAL ASSETS LESS CURRENT
LIABILITIES

445,242

543,044

PROVISIONS FOR LIABILITIES 8 4,494 3,434
NET ASSETS 440,748 539,610

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 440,648 539,510
SHAREHOLDERS' FUNDS 440,748 539,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

BENOIT PROPERTIES INTERNATIONAL LTD (REGISTERED NUMBER: 09531049)

BALANCE SHEET - continued
30TH APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th August 2024 and were signed on its behalf by:





Mr M Lavin - Director


BENOIT PROPERTIES INTERNATIONAL LTD (REGISTERED NUMBER: 09531049)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

Benoit Properties International 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.

Turnover
Turnover represents the total amount receivable by the company for services provided, excluding VAT and trade discounts. Revenue is recognised at the point the company has met its contractual obligations and obtained its right to full consideration. This is generally on the unconditional exchange of contracts.

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, 15% on reducing balance and 15% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 11 ) .

BENOIT PROPERTIES INTERNATIONAL LTD (REGISTERED NUMBER: 09531049)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 53,098
Additions 5,054
At 30th April 2024 58,152
DEPRECIATION
At 1st May 2023 35,025
Charge for year 5,150
At 30th April 2024 40,175
NET BOOK VALUE
At 30th April 2024 17,977
At 30th April 2023 18,073

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 4,284
At 30th April 2024 4,284
NET BOOK VALUE
At 30th April 2024 4,284

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 116,218 125,657
Other debtors 265,744 416,824
381,962 542,481

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 53,697 82,499
Other creditors 42,862 97,558
96,559 180,057

BENOIT PROPERTIES INTERNATIONAL LTD (REGISTERED NUMBER: 09531049)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 4,494 3,434

Deferred
tax
£   
Balance at 1st May 2023 3,434
Charge to Statement of Income and Retained Earnings during year 1,060
Balance at 30th April 2024 4,494

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100