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Registered Number: 07629803
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 May 2024

for

BENTEN AUTO EXPERTS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 10,000    12,500 
Tangible fixed assets 4 960    1,920 
10,960    14,420 
Current assets      
Debtors 43,778    24,572 
Cash at bank and in hand 1,053    5,577 
44,831    30,149 
Creditors: amount falling due within one year (53,040)   (44,042)
Net current assets (8,209)   (13,893)
 
Total assets less current liabilities 2,751    527 
Provisions for liabilities (1,342)  
Net assets 1,409    527 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 1,407    525 
Shareholders' funds 1,409    527 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 February 2025 and were signed on its behalf by:


-------------------------------
Rutendo Munetsi-Kadziya
Director
1
General Information
BENTEN AUTO EXPERTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07629803, registration address 1 TUNBRIDGE JONES INDUSTRIAL ESTATE, 2 CRADOCK ROAD, READING, RG2 0JT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Computer Equipment 20% Straight Line
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 25,000    25,000 
Additions  
Disposals  
At 31 May 2024 25,000    25,000 
Amortisation
At 01 June 2023 12,500    12,500 
Charge for year 2,500    2,500 
On disposals  
At 31 May 2024 15,000    15,000 
Net book values
At 31 May 2024 10,000    10,000 
At 31 May 2023 12,500    12,500 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 70,612    4,800    5,000    80,412 
Additions      
Disposals      
At 31 May 2024 70,612    4,800    5,000    80,412 
Depreciation
At 01 June 2023 70,612    2,880    5,000    78,492 
Charge for year   960      960 
On disposals      
At 31 May 2024 70,612    3,840    5,000    79,452 
Net book values
Closing balance as at 31 May 2024   960      960 
Opening balance as at 01 June 2023   1,920      1,920 


2