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Registered Number:00768430













BENTLEY COUNTRY PARK LIMITED




UNAUDITED

FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 DECEMBER 2023











 
BENTLEY COUNTRY PARK LIMITED
 


CONTENTS



Page
Balance Sheet
1 - 2
Notes to the Financial Statements
3 - 7


 
BENTLEY COUNTRY PARK LIMITED
REGISTERED NUMBER:00768430


BALANCE SHEET
AS AT 30 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,490,474
1,492,082

  
1,490,474
1,492,082

Current assets
  

Stocks
  
2,000
2,200

Debtors: amounts falling due within one year
 5 
565,714
493,006

Cash at bank and in hand
  
2,448,796
2,279,297

  
3,016,510
2,774,503

Creditors: amounts falling due within one year
 6 
(1,400,630)
(1,406,724)

Net current assets
  
 
 
1,615,880
 
 
1,367,779

Total assets less current liabilities
  
3,106,354
2,859,861

Provisions for liabilities
  

Deferred tax
 7 
(6,478)
-

  
 
 
(6,478)
 
 
-

Net assets
  
3,099,876
2,859,861


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
3,099,776
2,859,761

  
3,099,876
2,859,861



- 1 -



 
BENTLEY COUNTRY PARK LIMITED
REGISTERED NUMBER:00768430

    
BALANCE SHEET (CONTINUED)
AS AT 30 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Directors' Report nor the Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 August 2024.




Mr L M Sanchez
Director

The notes on pages 3 to 7 form part of these financial statements.


- 2 -



 
BENTLEY COUNTRY PARK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

1.


Company information

Bentley Country Park Limited is a private company limited by shares incorporated in England and Wales. The principal place of business is Bentley Country Park, Flag Hill, Great Bentley, Colchester, Essex, CO7 8RF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors continue to actively manage the risks and issues arising. In addition, forecasting indicates that the company will be able to continue to meet its liabilities as they fall due. The directors are therefore of the view that the going concern status is correctly applied to the company. In reaching this conclusion, the directors have also considered factors such as the strong levels of cash and reserves that the company holds.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.


- 3 -



 
BENTLEY COUNTRY PARK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as noted below.

Depreciation is provided on the following bases:

Freehold property
-
2%
or 4% straight line
Plant and machinery etc
-
20%
to 25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


- 4 -



 
BENTLEY COUNTRY PARK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

  
2.7

Employee benefits

Contributions to a defined benefit contribution pension plan are recognised in the Profit and Loss Account as they become payable.

  
2.8

Operating leases

Leases that do not transfer all of the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the Profit and Loss Account over the period of the lease.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Employees 
35
30


- 5 -



 
BENTLEY COUNTRY PARK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

4.


Tangible fixed assets





Freehold property
Plant and machinery
Total

£
£
£



Cost or valuation


At 31 December 2022
2,266,335
456,426
2,722,761


Additions
-
34,472
34,472



At 30 December 2023

2,266,335
490,898
2,757,233



Depreciation


At 31 December 2022
814,402
416,277
1,230,679


Charge for the year on owned assets
21,930
14,150
36,080



At 30 December 2023

836,332
430,427
1,266,759



Net book value



At 30 December 2023
1,430,003
60,471
1,490,474



At 30 December 2022
1,451,933
40,149
1,492,082


5.


Debtors

2023
2022
£
£


Trade debtors
505,853
435,178

Other debtors
11,407
11,407

Prepayments and accrued income
48,454
45,931

Deferred taxation
-
490

565,714
493,006



- 6 -



 
BENTLEY COUNTRY PARK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
24,098
37,947

Corporation tax
74,104
59,700

Other taxation and social security
215,047
213,627

Other creditors
17,923
14,249

Accruals and deferred income
1,069,458
1,081,201

1,400,630
1,406,724



7.


Deferred taxation




2023


£






At beginning of year
490


Charged to profit or loss
(6,968)



At end of year
(6,478)

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(6,478)
490

(6,478)
490


8.


Commitments under operating leases

At 30 December 2023 the Company had future minimum lease payments under non-cancellable operating leases of £30,005 (2022: £37,560).


- 7 -