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Registered Number: 12328334
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2025

for

BENJICA LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 5,735,000    5,370,000 
5,735,000    5,370,000 
Current assets      
Cash at bank and in hand 4,228    5,914 
Creditors: amount falling due within one year (108,830)   (369,131)
Net current assets (104,602)   (363,217)
 
Total assets less current liabilities 5,630,398    5,006,783 
Creditors: amount falling due after more than one year (4,742,237)   (4,762,628)
Provisions for liabilities (222,515)   (58,870)
Net assets 665,646    185,285 
 

Capital and reserves
     
Called up share capital 100    100 
Reserves 4 1,402,405    856,684 
Profit and loss account (736,859)   (671,499)
Shareholders' funds 665,646    185,285 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 July 2025 and were signed on its behalf by:


-------------------------------
PT Foley
Director
1
General Information
Benjica Limited is a private company, limited by shares, registered in England and Wales, registration number 12328334, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 and deferred tax assets and liabilities are not discounted.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 April 2024 5,370,000    5,370,000 
Additions  
Disposals (180,721)   (180,721)
Revaluations 545,721    545,721 
At 31 March 2025 5,735,000    5,735,000 
Depreciation
At 01 April 2024  
Charge for year  
On disposals  
At 31 March 2025  
Net book values
Closing balance as at 31 March 2025 5,735,000    5,735,000 
Opening balance as at 01 April 2024 5,370,000    5,370,000 


4.

Secured Debts

Included in creditors are bank loans of £3,268,279 (2024 - £3,098,478).
The bank loans are secured on the investment properties.  These charges have been duly registered at Companies House in accordance with Part 25 of the Companies Act 2006.

5.

Controlling Parties

The company is controlled by the directors.


2