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Company Registration No. 11305292 (England and Wales)
Benchmark Living Group Ltd Unaudited accounts for the year ended 30 April 2024
Benchmark Living Group Ltd Unaudited accounts Contents
Page
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Benchmark Living Group Ltd Company Information for the year ended 30 April 2024
Directors
Claire Heppenstall Richard Ray
Company Number
11305292 (England and Wales)
Registered Office
Office 9, Dalton House 60 Windsor Avenue London SW19 2RR United Kingdom
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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Benchmark Living Group Ltd Accountants' report
Accountants' report to the board of directors of Benchmark Living Group Ltd on the preparation of the unaudited statutory accounts for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Benchmark Living Group Ltd for the year ended 30 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Benchmark Living Group Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Benchmark Living Group Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Benchmark Living Group Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Benchmark Living Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Benchmark Living Group Ltd. You consider that Benchmark Living Group Ltd 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 accounts of Benchmark Living Group Ltd. 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 accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 13 January 2025
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Benchmark Living Group Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
420,000 
425,000 
Current assets
Debtors
1,196 
2,633 
Cash at bank and in hand
11,587 
5,779 
12,783 
8,412 
Creditors: amounts falling due within one year
(206,292)
(206,757)
Net current liabilities
(193,509)
(198,345)
Total assets less current liabilities
226,491 
226,655 
Creditors: amounts falling due after more than one year
(235,503)
(235,503)
Net liabilities
(9,012)
(8,848)
Capital and reserves
Called up share capital
1,000 
1,000 
Revaluation reserve
61,191 
86,588 
Profit and loss account
(71,203)
(96,436)
Shareholders' funds
(9,012)
(8,848)
For the year ending 30 April 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
Claire Heppenstall Director Company Registration No. 11305292
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Benchmark Living Group Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Benchmark Living Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 11305292. The registered office is Office 9, Dalton House , 60 Windsor Avenue, London, SW19 2RR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2024 
£ 
Fair value at 1 May 2023
425,000 
Net loss from fair value adjustments
(5,000)
At 30 April 2024
420,000 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,196 
2,588 
Other debtors
- 
45 
1,196 
2,633 
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Benchmark Living Group Ltd Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
205,967 
205,800 
Accruals
325 
957 
206,292 
206,757 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
235,503 
235,503 
Aggregate of amounts that fall due for payment after five years
235,503 
235,503 
Included in long term creditors are bank loans secured on investment properties. Personal guarantees have been provided.
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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