2024-02-012025-01-312025-01-31false09938022BENTLEY FORBES ESTATES 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BENTLEY FORBES ESTATES LTD

Registered Number
09938022
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BENTLEY FORBES ESTATES LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

FOSTER, Michael Alexander

Registered Address

45 Ellerby Street
London
SW6 6EU

Registered Number

09938022 (England and Wales)
BENTLEY FORBES ESTATES LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets442,29229,400
Investment property5449,000455,506
491,292484,906
Current assets
Cash at bank and on hand8,2026,366
8,2026,366
Creditors amounts falling due within one year6(91,466)(104,928)
Net current assets (liabilities)(83,264)(98,562)
Total assets less current liabilities408,028386,344
Creditors amounts falling due after one year7(304,094)(279,133)
Provisions for liabilities9(25,995)(25,732)
Net assets77,93981,479
Capital and reserves
Other reserves51,07255,951
Profit and loss account26,86725,528
Shareholders' funds1077,93981,479
The financial statements were approved and authorised for issue by the Director on 29 April 2025, and are signed on its behalf by:
FOSTER, Michael Alexander
Director
Registered Company No. 09938022
BENTLEY FORBES ESTATES LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles10
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20252024
Average number of employees during the year00
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 February 2442,00042,000
Additions43,75043,750
Disposals(42,000)(42,000)
At 31 January 2543,75043,750
Depreciation and impairment
At 01 February 2412,60012,600
Charge for year4,6084,608
On disposals(15,750)(15,750)
At 31 January 251,4581,458
Net book value
At 31 January 2542,29242,292
At 31 January 2429,40029,400
5.Investment property
There has been a fair value loss adjustment of £6,506 recognised in the profit or loss for this reporting period. The valuation has been made by the directors based upon market data available of properties sold on or around the reporting date.

£
Fair value at 01 February 24455,506
Fair value adjustments(6,506)
At 31 January 25449,000
6.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts87,98377,146
Finance lease and HP contracts2,63125,957
Other creditors-338
Accrued liabilities and deferred income8521,487
Total91,466104,928
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts279,133279,133
Other creditors24,961-
Total304,094279,133
8.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts24,961-
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)25,99525,732
Total25,99525,732
10.Fair value reserve

£
Fair value reserve at 01 February 2455,951
Transferred in period(4,879)
At 31 January 2551,072