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REGISTERED NUMBER: 13197005 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Benjica Developments Limited

Benjica Developments Limited (Registered number: 13197005)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Benjica Developments Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: P T Foley





REGISTERED OFFICE: Ground Floor Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR





REGISTERED NUMBER: 13197005 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

Benjica Developments Limited (Registered number: 13197005)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 350,000 104,404

CURRENT ASSETS
Debtors 5 60,100 50,000
Cash at bank 35 216
60,135 50,216
CREDITORS
Amounts falling due within one year 6 24,705 12,495
NET CURRENT ASSETS 35,430 37,721
TOTAL ASSETS LESS CURRENT
LIABILITIES

385,430

142,125

CREDITORS
Amounts falling due after more than one
year

7

(50,000

)

(50,000

)

PROVISIONS FOR LIABILITIES (60,081 ) (26,101 )
NET ASSETS 275,349 66,024

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 245,596 -
Retained earnings 29,653 65,924
275,349 66,024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

Benjica Developments Limited (Registered number: 13197005)

Balance Sheet - continued
29 February 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 November 2024 and were signed by:





P T Foley - Director


Benjica Developments Limited (Registered number: 13197005)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Benjica Developments 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.

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 - not provided

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 NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Land and
buildings
£
COST OR VALUATION
At 1 March 2023 104,404
Revaluations 245,596
At 29 February 2024 350,000
NET BOOK VALUE
At 29 February 2024 350,000
At 28 February 2023 104,404

Benjica Developments Limited (Registered number: 13197005)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. TANGIBLE FIXED ASSETS - continued

Included in cost or valuation of land and buildings is freehold land of £ 350,000 (2023 - £ 104,404 ) which is not depreciated.

Cost or valuation at 29 February 2024 is represented by:

Land and
buildings
£
Valuation in 2024 245,596
Cost 104,404
350,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£ £
Amounts owed by associates 60,100 50,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£ £
Taxation and social security - 152
Other creditors 24,705 12,343
24,705 12,495

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£ £
Other creditors 50,000 50,000

8. ULTIMATE CONTROLLING PARTY

The company is controlled by Paul Foley and Rachel Foley.