Acorah Software Products - Accounts Production 16.1.300 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13940837 Mr Harry Cowap Mrs Rachel Cowap iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13940837 2024-02-29 13940837 2025-02-28 13940837 2024-03-01 2025-02-28 13940837 frs-core:CurrentFinancialInstruments 2025-02-28 13940837 frs-core:ShareCapital 2025-02-28 13940837 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13940837 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13940837 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13940837 frs-bus:SmallEntities 2024-03-01 2025-02-28 13940837 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13940837 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13940837 frs-bus:Director1 2024-03-01 2025-02-28 13940837 frs-bus:Director2 2024-03-01 2025-02-28 13940837 frs-core:CurrentFinancialInstruments 1 2025-02-28 13940837 frs-countries:EnglandWales 2024-03-01 2025-02-28 13940837 2023-02-28 13940837 2024-02-29 13940837 2023-03-01 2024-02-29 13940837 frs-core:CurrentFinancialInstruments 2024-02-29 13940837 frs-core:ShareCapital 2024-02-29 13940837 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 13940837 frs-core:CurrentFinancialInstruments 1 2024-02-29
Registered number: 13940837
Benellen Property Estates Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13940837
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 9,992 28,725
9,992 28,725
Creditors: Amounts Falling Due Within One Year 5 (329,102 ) (343,615 )
NET CURRENT ASSETS (LIABILITIES) (319,110 ) (314,890 )
TOTAL ASSETS LESS CURRENT LIABILITIES (319,110 ) (314,890 )
NET LIABILITIES (319,110 ) (314,890 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (319,112 ) (314,892 )
SHAREHOLDERS' FUNDS (319,110) (314,890)
Page 1
Page 2
For the year ending 28 February 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Harry Cowap
Director
06/03/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Benellen Property Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13940837 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Debtors
2025 2024
£ £
Due within one year
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 359 839
Intercompany loan 228,230 5,914
Directors' loan accounts 100,513 336,862
329,102 343,615
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
7. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr H Cowap totalling £100,513 (2024 - £336,862), no interest is to be charged.
Included in the Other Creditors is an amount owed to Construction & Rail Consultants Ltd totalling £222,316 (2024 - £0), for which Mr H Cowap is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to C&C Property Enterprises Ltd totalling £5,914 (2024 - £5,914), for which Mr H Cowap is a director. No interest is to be charged and no repayment terms have been agreed.
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