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Registered number: 07326478
Bentley Mobility Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Yates & Co (Accountants) Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07326478
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,337 22,670
Tangible Assets 5 76,004 40,306
87,341 62,976
CURRENT ASSETS
Stocks 6 75,224 60,612
Debtors 7 110,189 172,965
Cash at bank and in hand 92,444 26,649
277,857 260,226
Creditors: Amounts Falling Due Within One Year 8 (236,795 ) (240,614 )
NET CURRENT ASSETS (LIABILITIES) 41,062 19,612
TOTAL ASSETS LESS CURRENT LIABILITIES 128,403 82,588
Creditors: Amounts Falling Due After More Than One Year 9 (48,765 ) (23,020 )
NET ASSETS 79,638 59,568
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 79,538 59,468
SHAREHOLDERS' FUNDS 79,638 59,568
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Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Richard Selfe
Director
26/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bentley Mobility Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07326478 . The registered office is 7 St. Georges Yard, Castle Street, Farnham, Surrey, GU9 7LW.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 year 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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:
2024 2023
Office and administration 4 4
Sales, marketing and distribution 1 1
Technical 4 4
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 170,000
As at 30 September 2024 170,000
Amortisation
As at 1 October 2023 147,330
Provided during the period 11,333
As at 30 September 2024 158,663
Net Book Value
As at 30 September 2024 11,337
As at 1 October 2023 22,670
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 110,952 7,205 118,157
Additions 47,885 665 48,550
Disposals (8,495 ) - (8,495 )
As at 30 September 2024 150,342 7,870 158,212
Depreciation
As at 1 October 2023 71,734 6,117 77,851
Provided during the period 12,297 286 12,583
Disposals (8,226 ) - (8,226 )
As at 30 September 2024 75,805 6,403 82,208
Net Book Value
As at 30 September 2024 74,537 1,467 76,004
As at 1 October 2023 39,218 1,088 40,306
6. Stocks
2024 2023
£ £
Finished goods 29,644 32,463
Work in progress 45,580 28,149
75,224 60,612
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 68,857 140,894
Other debtors 41,332 32,071
110,189 172,965
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 180,869 163,686
Other loans 15,502 5,514
Other creditors 27,401 27,727
Taxation and social security 13,023 43,687
236,795 240,614
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 48,765 23,020
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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