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REGISTERED NUMBER: 07608427 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Benzina Limited
Trading as
Big Apple Play City

Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Benzina Limited
Trading as Big Apple Play City

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mrs M J Jackson



REGISTERED OFFICE: Queen Street Chambers
68 Queen Street
Sheffield
South Yorkshire
S1 1WR



BUSINESS ADDRESS: The Elms
Martin Lane
Bawtry
Doncaster
South Yorkshire
DN10 6NJ



REGISTERED NUMBER: 07608427 (England and Wales)



ACCOUNTANTS: Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR



BANKERS: HSBC
49-63 Fargate
Sheffield
South Yorkshire
S1 2HD

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Benzina Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Benzina Limited for the year ended 31 March 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Benzina Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Benzina Limited and state those matters that we have agreed to state to the director of Benzina Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Benzina Limited and its director for our work or for this report.

It is your duty to ensure that Benzina Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Benzina Limited. You consider that Benzina Limited 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 financial statements of Benzina Limited. 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 financial statements.






Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR


12 March 2025

Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £   
FIXED ASSETS
Tangible assets 4 50,990 104,143

CURRENT ASSETS
Stocks 790 790
Debtors 5 215,977 167,086
Cash at bank and in hand 1,418 -
218,185 167,876
CREDITORS
Amounts falling due within one year 6 (348,099 ) (332,869 )
NET CURRENT LIABILITIES (129,914 ) (164,993 )
TOTAL ASSETS LESS CURRENT LIABILITIES (78,924 ) (60,850 )

CREDITORS
Amounts falling due after more than one
year

7

(13,100

)

(23,283

)

PROVISIONS FOR LIABILITIES (10,850 ) (17,880 )
NET LIABILITIES (102,874 ) (102,013 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (102,974 ) (102,113 )
(102,874 ) (102,013 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Balance Sheet - continued
31 March 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 11 March 2025 and were signed by:





Mrs M J Jackson - Director


Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Benzina 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 10% on cost
Computer equipment - 33% on cost

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

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.


Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The financial statements have been prepared on a going concern basis.

The company has reported a loss in the year of £861 ( 2023 £45,290) and has a deficit in shareholders' funds of £102,874 (2023 : £102,013).

With the support of existing lenders and creditors and the steps the directors have taken, the directors considers the company to be a going concern.

Government grants
The company has benefited from both local and national government support, with grants being included in the accounting period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 19 ) .

Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 527,938 3,492 531,430
DEPRECIATION
At 1 April 2023 424,453 2,834 427,287
Charge for year 52,794 359 53,153
At 31 March 2024 477,247 3,193 480,440
NET BOOK VALUE
At 31 March 2024 50,691 299 50,990
At 31 March 2023 103,485 658 104,143

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 2,014 3,647
Other debtors 213,963 163,439
215,977 167,086

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 33,758 33,899
Trade creditors 67,753 52,264
Taxation and social security 74,414 68,610
Other creditors 172,174 178,096
348,099 332,869

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans 13,100 23,283

Benzina Limited (Registered number: 07608427)
Trading as Big Apple Play City

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/3/24 31/3/23
£    £   
Within one year 22,572 44,503
Between one and five years - 81,360
In more than five years - 116,458
22,572 242,321

9. SECURED DEBTS

The following secured debts are included within creditors:

31/3/24 31/3/23
£    £   
Bank overdrafts 23,575 23,968

The bank overdraft and other loans are secured by personal guarantees of the directors.

The company received a Bounce Back Loan of £50,000 in an earlier year, this is not included within secured creditors as it is guaranteed by the government.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31/3/24 31/3/23
£    £   
Mr M G Jackson and Mrs M J Jackson
Balance outstanding at start of year (104,935 ) (76,774 )
Amounts advanced (35,201 ) (28,161 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (140,136 ) (104,935 )