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REGISTERED NUMBER: 12980307 (England and Wales)















J B BENTLEY HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2024






J B BENTLEY HOLDINGS LIMITED (REGISTERED NUMBER: 12980307)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J B BENTLEY HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2024







DIRECTORS: V O Bentley
J L Bentley
E J Bentley
B M Bentley





REGISTERED OFFICE: Pembroke House
Llantarnam Park Way
Cwmbran
Torfaen
NP44 3AU





REGISTERED NUMBER: 12980307 (England and Wales)





ACCOUNTANTS: Green & Co
Chartered Certified Accountants
Pembroke House
Llantarnam Park Way
Cwmbran
Torfaen
NP44 3AU

J B BENTLEY HOLDINGS LIMITED (REGISTERED NUMBER: 12980307)

BALANCE SHEET
31ST OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,278 68,279
Investment property 5 900,000 800,000
965,278 868,279

CURRENT ASSETS
Debtors 6 4,834 38,583
Cash at bank 52,473 7,179
57,307 45,762
CREDITORS
Amounts falling due within one year 7 735,321 744,447
NET CURRENT LIABILITIES (678,014 ) (698,685 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

287,264

169,594

PROVISIONS FOR LIABILITIES 48,570 29,599
NET ASSETS 238,694 139,995

CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 167,304 86,304
Retained earnings 71,290 53,591
238,694 139,995

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

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

The directors acknowledge their 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.

J B BENTLEY HOLDINGS LIMITED (REGISTERED NUMBER: 12980307)

BALANCE SHEET - continued
31ST OCTOBER 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th July 2025 and were signed on its behalf by:





B M Bentley - Director


J B BENTLEY HOLDINGS LIMITED (REGISTERED NUMBER: 12980307)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024

1. STATUTORY INFORMATION

J B Bentley Holdings 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.

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 as modified by the revaluation of certain assets.

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 each asset over its estimated useful life.
Plant and machinery - 4% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

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.

J B BENTLEY HOLDINGS LIMITED (REGISTERED NUMBER: 12980307)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st November 2023
and 31st October 2024 75,031
DEPRECIATION
At 1st November 2023 6,752
Charge for year 3,001
At 31st October 2024 9,753
NET BOOK VALUE
At 31st October 2024 65,278
At 31st October 2023 68,279

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st November 2023 800,000
Revaluations 100,000
At 31st October 2024 900,000
NET BOOK VALUE
At 31st October 2024 900,000
At 31st October 2023 800,000

Fair value at 31st October 2024 is represented by:
£   
Valuation in 2024 100,000
Valuation in 2022 100,000
Valuation in 2021 15,072
Cost 684,928
900,000

J B BENTLEY HOLDINGS LIMITED (REGISTERED NUMBER: 12980307)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts - 30,178
Prepayments and accrued income 4,834 8,405
4,834 38,583

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 198 1,122
Corporation Tax 3,947 2,366
Social security and other taxes - 973
VAT 3,713 3,023
Other creditors 721,750 733,914
Accruals and deferred income 5,114 -
CT61 loan interest accrual 599 3,049
735,321 744,447

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number: Class: Nominal value: 2024 2023
£ £
8 A Ordinary 0.1p 0.008 0.008
8 B Ordinary 0.1p 0.008 0.008
49,992 C Ordinary 0.1p 49.992 49.992
49,992 D Ordinary 0.1p 49.992 49.992
100.00 100.00

9. RELATED PARTY DISCLOSURES

The company had the following outstanding directors' loans at the year end:
- B M Bentley was owed £Nil (2023 - £15,089)
- V O Bentley was owed £Nil (2023 - (£15,089)

The company had the following outstanding shareholder's loans at the year end:
- S Bentley £120,292 (2023 - £122,319)
- S Payne £120,292 (2023 - £122,319)
- E Z Bentley £120,292 (2023 - £122,319)
- H Nash £120,292 (2023 - £122,319)
- N Brown £120,292 (2023 - £122,319)
- J W Bentley £120,292 (2023 - £122,319)